Review
Open access
Aug 2026
Internal Auditor Performance: Audit Structure, Compensation, Recommendation Quality, OCB, and Role Conflict
Internal auditor performance plays a crucial role in strengthening corporate governance, internal control, and risk management within banking institutions. However, empirical evidence regarding the influence of audit structure, compensation, recommendation quality, OCB, and the moderating role of role conflict remains...
Ida Zuraida, Betri, Muhammad Fahmi et al.
· Journal of Management Studie... · 0 citations