Influencing factor

Research scholar

Internal Audit

Lin et al. (2001) and Krishnan (2005)

Factors such as company size, length of listing, financial status, complexity of business operations, etc.

Doyle et al. (2007), Kharraz et al. (2017)

Family factor

Bardhan et al. (2015)

Overconfidence, CEO’s cognitive bias

Lee (2016)

External Audit

Anantharaman et al. (2016)