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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Bibliographic Details
Main Authors: Abiodun Omidiji, Dimu Ehalaiye, Ernest Gyapong, Nives Botica Redmayne
Format: Article
Language:English
Published: Emerald Publishing 2025-07-01
Series:China Accounting and Finance Review
Subjects:
Online Access:https://www.emerald.com/insight/content/doi/10.1108/cafr-05-2024-0063/full/html
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