Scientific Mapping of the Literature on Internal Audit Quality

This study aims to conduct a literature review on internal audit quality literature using bibliometrics methods, including time-trend and impact analysis of studies, journals, authors, institutions, and countries. We also identified Conceptual, Intellectual, and Social structure of this line of research. To fulfill our purpose, we applied a bibliometrics approach to 92 research papers from 1993-2023, which we acquired from Web of Science (WoS) database.IntroductionA review of the literature in the field of internal audit quality shows the variety of topics in the research conducted in the past years. Therefore, a systematic review of the research is conducted in this field with the intention of creating a deeper understanding of the research on internal audit quality for researchers who intend to study in this field, and drawing some potential future research paths for this field.The main research questions are as follows:1) What is the trend of studies conducted in the field of internal audit quality? (Trend analysis)2) Which are the most influential articles, authors, journals, research institutions, and countries in the field of internal audit quality research? (Impact analysis)3) Which topics form the body of knowledge of internal audit quality research? (Conceptual structure)4) Which topics in the field of internal audit quality have been sufficiently developed and which are still developing and need further investigation? (Conceptual structure)5) What are the cooperation networks between authors, research institutions, and countries in conducting internal audit quality research? (Intellectual and social structure)Literature Review2.1. Determinants of internal audit qualityBased on previous research, the personal characteristics of the internal auditors (Erasmus and Coetzee, 2018), the support and power of senior management (Jiang et al., 2018), Organizational independence and commitment, the time pressure imposed on the internal auditor (Samagaio and Felício, 2022), the use of information technology by internal auditors (Deribe and Regasa, 2014), the quality of the audit committee's performance and its participation in internal audit planning and reporting (Abdullah, 2018), the size of the internal audit (Erasmus and Coetzee, 2018), and the uncertainty and complexity of the company's environment (Jiang et al., 2018) affect the internal audit quality.2.1. Concequences of internal audit qualityAccording to previous research, the high-quality internal audit can affect the quality of corporate governance (Lenz and Hahn, 2015), internal controls quality (IIA, 2015), earnings management and financial reporting quality (Prawitt et al., 2009), external audit fee (Mat Zail et al., 2015), and external audit delay (Abbott et al., 2012b).MethodologyIn this paper, the bibliometric analysis is used in order to examine the trend and impact analysis, as well as analyze the conceptual, intellectual, and social structure of the internal audit quality research field. Also, in order to implement bibliometric methods, the Bibliometrix package is used in R.ResultsOur findings indicate an increasing trend in the number of research studies on internal audit quality literature. We also document that Prawitt et al. (2009) is the most cited paper; David A. Wood from Brigham Young University is the most influential author; Accounting Review is the most influential journal; Managerial Auditing Journal is the most productive journal; Brigham Young University is the most prolific institution; and the USA is the most influential country in this research field. "Corporate Governance", "Internal Controls", "Audit Effectiveness", and "Audit Competency" are among the dynamic topics that are well-developed in internal audit quality literature. "Earnings Management" and "Risk Management" are emerging topics, and we predict an increase in the number of studies on them in the years to come. We also argue that although "Accountability" is a critical topic in internal audit quality literature, it can still be developed further in future research.DiscussionThe results indicate the concepts of "corporate governance", "audit committees", "earnings management", "internal controls", and "financial reporting quality" are the most frequent keywords in this field. Repetition of these concepts in the articles of this field can emphasize the role of high-quality internal audit in a suitable structure of corporate governance, indicating its role in strengthening internal controls and preventing managers’ misconduct, and ultimately increasing the transparency and quality of financial reporting. Also, "earnings management" and "risk management" are hot topics and of particular interest to researchers and academics. It is expected that future research will focus on these two topics. Also, the analysis of the thematic map of keywords in the research field of internal audit quality shows the important role of "accountability" in improving the quality of internal audit and its potential for development and growth in future research. The global map of countries' cooperation in the field of internal audit quality shows that the most scientific cooperation of countries in the field of internal audit quality research is dedicated to some developing countries. It seems that the quality of internal audit in these countries has a double importance in the eyes of researchers and professionals.ConclusionThe findings of this paper can provide researchers with an insight to conduct studies on the quality of internal audit in the future. This research has several contributions. This research is the first attempt to use bibliometric methods in order to review the internal audit quality literature. The results of this research not only provide a comprehensive picture of the research in this field but also help in the direction of future studies by introducing the hot topics in the field. Also, researchers can refer to the results of this research in choosing co-authors or research institutions to conduct joint research in the field of internal audit quality.The professionals can use our results to improve the quality of internal audits by knowing the related key issues and the researchers and sources who have produced more reliable documents

Chromium, Nickel and Manganese in the Groundwater Resources of Asadabad Plain, Iran

Background & Aims of the Study: Heavy metals are one of the most important environmental pollutants which agricultural and industrial activities and urban development increased their entry rate to the underground resources. This study aimed to investigate the concentration of chromium, nickel and manganese in groundwater resources in Asadabad plain. Materials & Methods: Sampling of groundwater done in 2015 autumn. In this study, according to the Cochran’s sample size formula, tote formula, totally 60 samples of groundwater of Asadabad plain were collected from 20 wells and after preparation stage with atomic device, elements concentration of samples is read. To analysis of data SPSS 19 with significant level of 0.50 is used. Results: The concentration average of Chromium, Nickel and Manganese equal to 0.044¬ ±0.016, 70.42±10.83 and 2.64±0.83 ppb. The comparison results of the concentration average of elements based on WHO and ISIRI standard shows the concentration average of elements is lower than standard level. Conclusions: Currently the groundwater resources of Asadabad plain are not polluted with heavy metals, but long-term excessive use of agricultural inputs and construction of polluting industries can cause a threat to groundwater resources in this area

Monitoring of Heavy Metal Concentration in Groundwater of Qorveh County, Kurdistan Province, Iran

Background & Aims of the Study: Nowadays, the quality of water is a very important concern. High levels of heavy metals in drinking water may cause some health problems such as cancer. The aim of this study is determination of some heavy metal concentrations in groundwater of some parts of Qorveh county, Kurdistan, Iran. Materials & Methods: In this study 25 water samples were analyzed, using Inductively Coupled Plasma for determining the concentrations of iron, chromium, copper and zinc. As a case study, the groundwater contamination in some parts of Qorveh county, Kurdistan, Iran, was investigated and compared to the maximum contaminant level specified by the World Health Organization (WHO) and Iranian Standard Institute (IS: 1053), using ANOVA test. Results: Obtained results showed that in some cases the concentration of heavy metals were above WHO and IS: 1053. Conclusions: Heavy metals contamination can enter the food chain and cause various health problems. Thus, according to the obtained results, it is necessary to launch water management programs in the study area

Sorption of Lead (II) Ions on Activated Coconut Husk

Background: In recent years, various toxic chemicals/compounds have been widely detected at dangerous levels in drinking water in many parts of the world posing a variety of serious health risks to human beings. One of these toxic chemicals is lead, so this paper aimed to evaluate of efficiency coconut husk as cheap adsorbent for removal lead under different conditions. Methods: In the spring of 2015, batch studies were performed in laboratory (Branch of Hamadan, Islamic Azad University,) to evaluate the influences of various experimental parameters like pH, initial concentration, adsorbent dosage, contact time and the effect of temperature on the adsorption capacity of coconut husk for removal lead from aqueous solution. Results: Optimum conditions for Pb (II) removal were pH 6, adsorbent dosage 1g/100ml of solution and equilibrium time 120 min. The adsorption isotherm was also affected by temperature since the adsorption capacity was increased by raising the temperature from 25 to 45 °C. The equilibrium adsorption isotherm was better described by Freuindlich adsorption isotherm model. Conclusion: It is evident from the literature survey that coconut-based biosorbents have shown good potential for the removal of various aquatic pollutants. Coconut husk-based activated carbon can be a promising adsorbent for removal of Pb from aqueous solutions

Determination and Evaluation of Copper, Lead and Zinc in Leek Vegetable from Some Olericulture Farms of Hamedan, Iran

Background & Aims of the Study:  Heavy metals are ubiquitous in the environment, as a result of both natural and anthropogenic activities, and humans are exposed to them through various pathways, especially food chain. So, this study aimed to assess heavy metals (Cu, Pb and Zn) concentrations in different parts of the leek vegetable in Hamedan Province, Iran. Materials & Methods: Leek samples were collected from 3 farms in Hamedan, Iran. Samples were digested, using wet digestion method (HNO3 solution) and the concentrations of total Cu, Pb, and Zn were determined by inductively coupled plasma atomic emission spectroscopy (ICP-AE). Results: The average concentrations of heavy metals in different parts of the root, stalk and leaf of the Leek were in order; Copper (0.34, 0.54, 0.71), Lead (0.03, 0.05, 0.16) and Zinc (1.42, 3.43, 4.5) mgkg-1; So, all samples concentrations were lower than the permissible limits which are recommended by FAO/WHO. Also, most of the heavy metals were positively correlated with each other in concentration. Conclusions:  Pearson correlation test showed that Cu, Pb and Zn are similar naturally and related to the anthropic activities especially chemical fertilizer, implies the same interactions and/or relationships among these metals. According to the results, there is no risk to consumers via consumption of the leek vegetable. Appropriate measures should be taken to an effective control of heavy metal levels in vegetable soils and protect the human health finally

The Controversial Link between CSR and Financial Performance: The Mediating Role of Green Innovation

The contentious relationship between corporate social responsibility (CSR) and corporate financial performance (CFP) has been extensively and yet inconclusively debated in the sustainability literature. We further investigate the link between CSR and CFP by examining the mediating role of green innovation performance (GIP). We perform pooled ordinary least squares (OLS) analysis on a panel data of UK firms from 2006 to 2017 provided by the ASSET4 database. We find that CSR is positively and significantly associated with CFP and that GIP plays a significant and positive mediating role in this relationship. Our findings contribute to the extant sustainability literature by using a comprehensive measure of CFP and addressing the mediating effects of GIP on the link between CSR and CFP. The results provide policy, practice, and research implications as investors demand more robust CSR information, regulators establish environmental and climate change rules, and companies focus on the efficiency and effectiveness of their green innovation practices and performance

Health Risks of Heavy Metals for Population via Consumption of Greenhouse Vegetables in Hamadan, Iran

Background & Aims of the Study: The last 25 years have seen a remarkable increase in public concern about food contamination. Food and water are the main sources of our essential metals.These are also the media through which we are exposed to various toxic metalsAs such, this study aimed to assess the risks arising from the use of greenhouse vegetables, cucumbers, tomatoes and peppers in Hamadan Province. Materials & Methods: Soil and plant samples were digested using wet digestion method (HClO4/HNO3, 2:1) ratio solution, and the concentrations of total As, Cd, Cu, Pb, and Zn were determined using Inductively Coupled Plasma Atomic Emission Spectroscopy (ICP-AE). Results: High concentrations of elements As, Cd, Cu, Pb, and Zn were found in vegetables sampled from overused phosphate fertilized soils, which increased the daily intake of metals in food. The Health risk assessment values of all tested vegetables (pepper, cucumber and tomato) were below 1 in As and Cd. The health risk index (HRI) value above 1 indicated a relative health risk through the ingestion of contaminated vegetables. Conclusions: Heavy metal concentrations should be periodically monitored in vegetables grown in contaminated soils. This study found that long-term fertilizer use led to a growing accumulation of heavy metals (HMs) in soils. It would also be beneficial to implement effective remediation technologies to minimize possible impacts on human health

Buprenorphine augmentation improved symptoms of OCD, compared to placebo - Results from a randomized, double-blind and placebo-controlled clinical trial

In the search for new psychopharmacologic options in the treatment of obsessive-compulsive disorders (OCD), some findings suggested that augmentation with buprenorphine, a partial-opioid agonist used to treat opioid addiction, moderate acute pain and moderate chronic pain, is worthy of consideration. Accordingly, to explore this possibility further, a double-blinded, placebo-controlled clinical trial was performed.; A total of 43 patients (mean age: 34.41 years; SD = 6.58; 53.5% males) with refractory OCD and treated with SSRIs or clomipramine at therapeutic dosages were randomly assigned either to an adjuvant buprenorphine or to an adjuvant placebo condition. Patients completed the Yale-Brown-Obsessive-Compulsive Scale (Y-BOCS) at baseline, weeks 3, 9 and 12 (study completion). Buprenorphine (2-4 mg; sublingual) and placebo (tablets with identical shape, color, consistency, and scent) were given daily.; Symptoms of obsessive-compulsive disorders decreased over time, but more so in the buprenorphine than in the placebo condition. Substantial improvements were observed up to week 3 and then 9. Response and partial response were observed in the buprenorphine at week 9 more than in the placebo condition. The advantage had disappeared by week 12.; The pattern of results suggests that adjuvant buprenorphine augmentation can reduce symptoms of obsessive-compulsive disorders after only three weeks, compared to a placebo. Adjuvant buprenorphine seems to accelerate symptom improvement