Internal audit quality and resistance to pressure

Purpose The work of internal auditors is relevant to their host entities' reporting processes; however, few researchers have examined how auditors’ competency and objectivity affect resistance pressure from entities regarding reports. Thus, the main objective this study examine influence audit functions' (IAF) quality factors on chief executives' (CAEs) ability not modify report. Design/methodology/approach This uses data Global Internal Audit Common Body Knowledge investigate relationship between IAF auditor related changes in calculated using a composite measure comprising four components. Auditors' measured extent which experienced situation wherein they were directed valid finding Findings analyses provide evidence that CAEs experience, certification, training all significantly associated with pressure. In other words, greater leads resist change Research limitations/implications Despite statistically significant results confirm impact competence pressure, some should be considered simultaneously future research. addition, sample contains 2,193 different regions, environments, sectors business areas. Focussing particular environment, sector or organisation size may generate results. Practical implications following practical are proposed: First, regulators will find helpful formulating strategies for creating balanced relationships authorities users. Second, can encouraged undergo constant complete professional development (as required by Institute Auditors [IIA] standard). Finally, it would interesting apply size. Originality/value builds limited research investigates IAFs’ It extends Calven’s (2021) adherence IIA's Core Principles likelihood IAFs modifying findings. examines CAEs'