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Sierra García, L., Ruiz Barbadillo, E., & Orta Pérez, M. (2012). Audit Committee and Internal Audit and the Quality of Earnings: Empirical Evidence from Spanish Companies. Journal of Management & Governance, 16, 305-331.
https://doi.org/10.1007/s10997-010-9152-3

has been cited by the following article:

• TITLE: Effect of Internal Audit Characteristics on the Quality of Financial Information in SMEs in Côte d’Ivoire

  AUTHORS: Ousmane Aboubakar Toure, Mamadou Sylla

  KEYWORDS: Internal Audit, Quality, Financial Information

  JOURNAL NAME: Modern Economy, Vol.17 No.2, February 6, 2026

  ABSTRACT: The objective of our study is to analyze the influence of internal audit characteristics on the quality of financial information produced by SMEs in Côte d’Ivoire. Interviews were conducted with five (5) audit experts, as well as a survey of 180 SMEs selected using the convenience sampling method in Abidjan. Methodologically, we adopted a mixed study (qualitative and quantitative). The structural equation modeling technique allowed us to process our data and thus determine the influence of internal audit characteristics on the quality of financial information of SMEs in Côte d’Ivoire. According to our results, our three hypotheses were confirmed. We recommend that SMEs implement an accounting and financial procedures manual, ensure the independence of internal auditors, establish audit committees, and make them independent in order to improve the quality of financial information produced by SMEs.