Influencing factor

Research scholar

Internal Audit

Zhang Ying and ZhengHongtao (2010), Xiang Rui et al. (2017)

Nature of business

Liu Qiliang et al. (2012), Liu Yunguo, etc. (2016)

Management’s emphasis

Zhang Jide et al. (2013), Chi Guohua, etc. (2014)

culture

Cheng Bo et al. (2016)