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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

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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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