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Internal audit, loan losses, and financial performance in microfinance institutions- a global evidence

Microfinance institutions (MFIs) are recognised as a niche market where microloans and other financial services are provided to the poor, especially in developing economies. This study examines the relationship between the presence of the Internal Audit (IA) function, loan losses, and financial perf...

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Principais autores: Abiodun Omidiji, Dimu Ehalaiye, Ernest Gyapong, Nives Botica Redmayne
Formato: Artigo
Idioma:Inglês
Publicado: Emerald Publishing 2025-07-01
Series:China Accounting and Finance Review
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Acceso en liña:https://www.emerald.com/insight/content/doi/10.1108/cafr-05-2024-0063/full/html
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