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INTERNAL AUDIT FUNCTION AND MODIFIED AUDIT OPINION: EMPIRICAL EVIDENCE FROM EMERGING MARKET Cover

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INTERNAL AUDIT FUNCTION AND MODIFIED AUDIT OPINION: EMPIRICAL EVIDENCE FROM EMERGING MARKET

Volume 14 (2026): Issue 3 (September 2026)

By: Waleed Alruwaili, Waddah Kamal, Abdullah Masood and Bandar Alanazi

Open Access

|Sep 2026

Authors

Waleed Alruwaili

Northern Border University, Arar, Saudi Arabia, Saudi Arabia

Waddah Kamal

Northern Border University, Turaif, Saudi Arabia, Saudi Arabia

Abdullah Masood

Northern Border University, Arar, Saudi Arabia, Saudi Arabia

Bandar Alanazi

Northern Border University, Arar, Saudi Arabia, Saudi Arabia

Articles in this issue

DOI: https://doi.org/10.2478/eoik-2026-0060 | Journal eISSN: 2303-5013 | Journal ISSN: 2303-5005

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Language: English

Published on: Sep 1, 2026

Published by: Oikos Institute – Research Center

In partnership with: Paradigm Publishing Services

Keywords:

Internal audit function, modified audit opinion, financial reporting quality, Malaysia

Related subjects:

Business and economics,

Political economics,

Economic theory, systems and structures,

Microeconomics,

Macroeconomics,

Public finance and fiscal theory

© 2026 Waleed Alruwaili, Waddah Kamal, Abdullah Masood, Bandar Alanazi, published by Oikos Institute – Research Center
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Volume 14 (2026): Issue 3 (September 2026)

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