{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,7]],"date-time":"2026-03-07T01:39:04Z","timestamp":1772847544816,"version":"3.50.1"},"reference-count":75,"publisher":"Emerald","issue":"4","license":[{"start":{"date-parts":[[2023,4,14]],"date-time":"2023-04-14T00:00:00Z","timestamp":1681430400000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["EJMBE"],"published-print":{"date-parts":[[2023,12,7]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title><jats:p>This study aims to understand the behavior of internal auditors towards quality and analyze if some organizational and individual factors influence internal audit quality.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title><jats:p>The sample is constituted by Portuguese internal auditors, and the methodology includes the use of partial least squares \u2013 structuring equation model (PLS-SEM) to test the hypothesis under study.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Findings<\/jats:title><jats:p>The results show that there is a negative relationship between reduced audit quality practices (RAQP) and organizational commitment and independence. The results found that time pressure positively affect RAQP. There is no evidence that perceived organizational support (POS) and risk profile are determinants of RAQP.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title><jats:p>This work contributes by extending the literature about the determinants of internal audit quality, but also to the practice by understanding the factors that influence the behavior of internal auditors and by making recommendations that allow an improvement of the quality of internal auditing.<\/jats:p><\/jats:sec>","DOI":"10.1108\/ejmbe-06-2022-0193","type":"journal-article","created":{"date-parts":[[2023,4,13]],"date-time":"2023-04-13T03:41:57Z","timestamp":1681357317000},"page":"417-435","source":"Crossref","is-referenced-by-count":11,"title":["The determinants of internal audit quality"],"prefix":"10.1108","volume":"32","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-2850-2382","authenticated-orcid":false,"given":"Ant\u00f3nio","family":"Samagaio","sequence":"first","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0001-6073-3642","authenticated-orcid":false,"given":"Teresa","family":"Fel\u00edcio","sequence":"additional","affiliation":[]}],"member":"140","published-online":{"date-parts":[[2023,4,14]]},"reference":[{"issue":"1","key":"key2023120519395331700_ref001","doi-asserted-by":"crossref","first-page":"3","DOI":"10.1111\/1475-679X.12099","article-title":"Internal audit quality and financial reporting quality: the joint importance of independence and competence","volume":"54","year":"2016","journal-title":"Journal of Accounting Research"},{"key":"key2023120519395331700_ref002","volume-title":"Benchmarking Internal Audit Maturity: A High-Level Look at Audit Planning and Processes Worldwide. 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