JAZAM, Norlaily; MOHD NASIR, Mohd Herry; CHE AHMAD, Ayoib. Beyond Institutional Pressures: Understanding Internal Audit Maturity Through ‎The Structuration Theory in Malaysian Publicly Listed Companies. International Journal of Accounting and Economics Studies, [S. l.], v. 12, n. 7, p. 461–475, 2025. DOI: 10.14419/n1fcds77. Disponível em: https://www.sciencepubco.com/index.php/IJAES/article/view/35994.. Acesso em: 5 dec. 2025.