This review study examines the existing literature on internal audit (IA) in the United States to identify how internal audit functions (IAFs) have evolved in response to global shifts in business practices. Despite growing attention to IA, the literature remains fragmented, limiting a comprehensive understanding of how IA has evolved in response to business practices. Through a systematic review, this study analyzes 171 studies published between 1984 and 2023 retrieved from the Scopus database. This study investigates the characteristics of the literature and topics discussed, focusing on six key aspects: the practice of IA, the role of IA, the quality of IA, information technology (IT) auditing, risk management, and the relationship between IA and other parties. The results reveal a paradigm shift in the activities undertaken by internal auditors and a significant transition in the literature from discussing traditional topics to new topics related to environmental changes, the climate crisis, geopolitical challenges, and technological developments. The results also emphasize the need for more theory-based, empirical, and comparative studies on IA in different contexts and sectors. This paper identifies substantial gaps in IA literature and proposes directions for future research agendas, particularly concerning the influence of politics, culture, and the effects of COVID-19 on IA practices. These insights provide valuable guidance for IA practitioners, researchers, standard setters, and the Institute of Internal Auditors (IIA) in refining frameworks and understanding global IA trends.

This research explores the determinants affecting academic researchers’ acceptance of AI writing tools using the Theory of Reasoned Action (TRA). The impact of attitudes, subjective norms, and perceived barriers on researchers’ intentions to adopt these technologies is examined through a cross-sectional survey of 150 researchers. Structural Equation Modeling (SEM) is employed to evaluate the measurement and structural models. Findings confirm the positive influence of favorable attitudes and subjective norms on intentions to use AI writing tools. Interestingly, perceived barriers did not significantly impact attitudes or intentions, suggesting that in the academic context, potential benefits may outweigh perceived obstacles to AI writing tool adoption. Contrarily, perceived barriers do not significantly affect attitudes and intentions directly. The TRA model demonstrates considerable explanatory and predictive capabilities, indicating its effectiveness in understanding AI writing tool adoption among researchers. The study’s diverse sample across various disciplines and career stages provides insights that may be generalizable to similar academic contexts, though further research with larger samples is needed to confirm broader applicability. Results offer practical guidance for tool developers, academic institutions, and publishers aiming to foster responsible and efficient AI writing tool use in academia. Findings suggest strategies such as demonstrating clear productivity gains, establishing AI Writing Tool programs, and developing comprehensive training initiatives could promote responsible adoption. Strategies focusing on cultivating positive attitudes, leveraging social influence, and addressing perceived barriers could be particularly effective in promoting adoption. This pioneering study investigates researchers’ acceptance of AI writing tools using a technology acceptance model, contributing to the understanding of technology adoption in professional contexts and highlighting the importance of field-specific factors in examining adoption intentions and behaviors.

This study aims to investigate the combined impact of governance regulations and controls on the accuracy of financial reporting. The study also sought to determine how the application controls for the accrual basis affected the link between governance rules and financial reporting quality. A questionnaire research methodology was used to evaluate the study's postulated model. Only 242 of the 348 completed surveys were returned and could be used. The partial least squares method was applied to structural equation modelling. The statistical results confirmed the influence of application constraints on governance norms on the calibre of financial reporting. The influence of governance rule application controls on the calibre of financial reporting was also shown to be mitigated by application controls on an accrual basis. This study, like others has limitations on the variables, years, nation and sample. As a result, several restrictions and recommendations for further research investigations are given at the end of this study. Additionally, the market might use the study's conclusions to help management strengthen their financial reporting inadequacies. This is a rare and unique empirical study that examines the relationship between financial reporting quality and governance rules application controls (GRAC) and takes into account both the influence of GRAC on financial reporting quality and the moderating effect of accrual basis application controls (ABAC).

Purpose - This study examines the factors influencing the integration of international financial reporting standards (IFRS) into accounting curricula in Yemen, a developing economy in a post-conflict setting. It applies Rogers' diffusion of innovation theory to understand adoption challenges. Design/methodology/approach - A cross-sectional survey collected data from 133 accounting faculty members across Yemeni universities. Partial least squares structural equation modeling (PLS-SEM) was used to test a multilevel model incorporating faculty characteristics, institutional factors and practical barriers as predictors of perceived IFRS coverage. Findings - The results demonstrate that faculty characteristics positively affect perceived IFRS coverage, while practical barriers negatively impact both institutional factors and perceived coverage. Contrary to expectations, institutional factors did not significantly influence perceived IFRS coverage. A multigroup analysis revealed differences between professional certificate holders and non-certificate holders in their perceptions of IFRS adoption factors. Practical implications - The findings highlight the need for a comprehensive approach to IFRS integration in accounting education. Policymakers and universities should focus on faculty development initiatives, address practical obstacles and create a supportive institutional environment to enable successful IFRS assimilation. The study also suggests a potential role for audit firms and regulatory bodies in supporting IFRS integration. Originality/value - This study provides a contextualized application of the diffusion of innovation theory to understand IFRS integration dynamics in a post-conflict developing economy. It offers valuable insights into the complex interplay of individual, institutional and contextual factors shaping IFRS adoption in accounting curricula, particularly in challenging environments.

This study aims to determine the extension of implicating risk factors in strategic planning for internal audit in Yemeni commercial banks, including inherent risk factors and control risks, whether caused by internal or external influences, and focuses on the strategic purpose of internal audit. A questionnaire instrument, specifically designed for this research purposes, was distributed to 58 respondents comprising internal auditors of commercial banks, as well as auditors of the External Control Department of the Central Bank of Yemen. The study determines whether Yemeni commercial banks include internal auditing in their operational structure. It also determines the risks that internal auditors prioritize while developing their internal audit strategies. This study uses Smart PLS methodologies to evaluate the hypotheses through data analysis. The results indicate that internal audit is considered one of the important operational activities in the structure of commercial banks of Yemen, and that the planning process for internal audit largely takes into account the inherent risk factors and control risk factors, whether the audit process is carried out by internal auditors or auditors of Central Bank of Yemen. AcknowledgmentThe authors extend their appreciation to the Deanship of Scientific Research at King Khalid University for funding this work through a large-group Research Project under grant number (RGP.2/131/45)”.

This study investigates the relationship between the efficacy of internal corporate governance and the performance of top management and the corporation. In addition, the current study investigates the moderating influence of ownership concentration on the link between the efficacy of internal corporate governance, top management, and corporate performance. This analysis included listed Saudi Arabian firms between 2014 and 2018. Moreover, this study utilised the OLS regression to examine the direct and indirect link. The findings of this study indicate that the efficacy of internal corporate governance and ownership concentration have a positive and statistically significant relationship with corporate performance (ROA). Furthermore, this study demonstrates that internal corporate governance effectiveness has a negative and statistically significant relationship with business performance (TQ). In addition, this research demonstrates that ownership concentration has a favourable correlation with corporate performance. This study is the first to examine how ownership concentration affects the relationship between efficacy of top management, corporate governance, and corporate performance. It demonstrates the importance of taking the ownership structure into account when assessing the efficiency of top management and corporate governance. In addition, the paper provides a comprehensive synthesis of top management and internal governance procedures.

This paper examines the interplay between country-level control of corruption (CLCC), female board representation, and corporate sustainability performance using panel data analysis with fixed effect models on a global sample of over 36,000 observations from 2016 to 2021. Our analysis was conducted in four stages: first, assessing the baseline effects of gender diversity on sustainability outcomes within the context of corruption control; second, exploring these effects across groups categorized by Sustainable Development Goals (SDGs); third, examining differences between developing and developed regions; and finally, analyzing regional variations across America, Europe, and Asia. The results indicate that both control of corruption and increased board diversity have significant positive effects on environmental, social, and governance (ESG) scores, with a highly significant interaction effect, suggesting a substantial combined influence. Additionally, analyses based on SDG alignment demonstrate that control of corruption improves ESG performance irrespective of SDG level, while board diversity benefits both high and low SDG groups. Regional analyses further reveal varied effects across America, Europe, and Asia. These findings underscore the significance of corruption control and female representation in enhancing corporate sustainability worldwide, emphasizing the potential for firms to improve ESG performance by prioritizing anti-corruption efforts and promoting board diversity. This international study contributes valuable insights into the relationship between country-level governance, corporate board composition, and sustainability outcomes across diverse contexts, highlighting the importance of tailoring sustainability policies and practices based on regional and developmental nuances.

PurposeThe purpose of this study is to examine the impact of country-level governance on sustainability performance, taking into account the effect of sustainable development goals (SDGs) and board characteristics.Design/methodology/approachThis study uses panel data analysis using fixed effect models to investigate the influence of country-level governance on sustainability performance while considering the effect of SDGs and board characteristics. The sample comprises 8,273 firms across 41 countries during the period spanning from 2016 to 2021. The sample is divided into two categories based on the score of SDGs.FindingsThe findings of this study show that countries with high SDGs score have better overall country-level governance and board attributes which have a statistically significant positive impact on sustainability performance. However, for those countries with low SDGs, political stability shows a statistically insignificant and negative impact on sustainability performance, while government effectiveness indicates a statistically insignificant positive impact on sustainability performance.Originality/valueThis study contributes to the literature by providing empirical evidence on the relationship between country-level governance, SDGs, board characteristics and sustainability performance. The study also highlights the importance of considering the effect of SDGs on the relationship between country-level governance and sustainability performance. The findings of this study could be useful for policymakers and firms in improving their sustainability performance and contributing to sustainable development.

Environmental management accounting (EMA) has emerged as a potentially valuable tool for companies seeking to monitor and manage their ecological impacts. However, the connection between EMA and environmental performance (EP) remains unclear, with prior studies yielding mixed results. Moreover, little is known about the mechanisms through which EMA may influence EP. Therefore, this study seeks to examine the link between EMA and EP, with a particular focus on the mediating influence of green innovation (GI) within the context of SMEs situated in least-developed countries, such as Yemen. To this end, data was gathered from 299 manufacturing SMEs in Yemen and analyzed using PLS-SEM technique via SmartPLS software. The results of the statistical analysis revealed a positive and important effect of EMA on EP. Importantly, GI serves as a partial mediator in the EMA-EP relationship. Therefore, the results of this study add significantly to the current body of literature on sustainability and provide important new perspectives.

This article's goal is to investigate the connection between banking supervision (BakSup) and anti-money laundering (AnMeyLg). The study's hypothesized model was examined using a survey questionnaire research methodology. The Central Bank of Sudan and the compliance departments of Sudanese banks provided the information. Just 247 valid surveys were received out of a total distribution of 450 questionnaires. The partial least squares method for structural equation modeling was applied. The statistical findings supported the impact of banking supervision on anti-money laundering. In-depth discussions of the study's specifics and consequences were included at various points. There are several real-world applications of the findings of this study. Management can use the findings to guide their decisions on whether or not to establish anti-money laundering procedures in their banking firms. Banking supervision may provide managers with effective anti-money laundering strategies for maximizing bank performance and maintaining market share. This is one of the few empirical studies of its kind that looks at how banking supervision affects efforts to combat money laundering.

This study aims to assess academics' comprehension of the relevance of international financial reporting standards (IFRS) integration, as well as its implications on how IFRS are included into accounting curricula and academics' awareness of these plans. This research also sought to examine the impact of academics' plans to include IFRS into the curriculum. These statistics were submitted by 119 academics teaching at the undergraduate level in the accounting departments of Yemeni University. The findings indicate that academics' expertise has a positive impact on their IFRS integration objectives. The data indicate that while stakeholders have a substantial and positive impact on IFRS integration and academic objectives, this effect is not uniform.

The present study aims to review systematically the state of the art of corporate governance in India. The study uses a sample of 161 published research papers extracted from 101 journals and 17 publishers' databases. The results indicated that 151 studies investigated the board of directors' issues, 90 studies analyzed ownership structure, 64 studies discussed audit committee attributes, and 11 articles studied audit quality. The results provided that among corporate governance issues, board and audit committee independence, foreign and institutional ownership have the highest and majority focus of research in India. In terms of the relationship of corporate governance with other areas, the results exhibited that financial performance has a major concern in prior research. The results also indicated that there is a lack of studies that have samples after 2015. Further, the results observed that there are numerous conceptual repetitive studies and the majority of the studies followed either descriptive statistics or basic regression analysis. The current study provides an insight for academicians, policymakers (e.g., Securities and Exchange Board of India and Ministry of Corporate Affairs—Government of India) research organizations and funding agencies of what has been done and what is left to be done. The study makes a novel contribution to the strand literature of corporate governance in India. It highlights the substantial knowledge gaps in this field and provides a potential agenda for academicians, research organizations, and funding agencies for future research.