Relationship between internal audit factors and corporate governance

Autor:	George Drogalas, Andreas Koutoupis, Evgenia Anagnostopoulou, Michail Pazarskis
Rok vydání:	2018
Předmět:	Economics and Econometrics 050208 finance Public Administration business.industry Strategy and Management Corporate governance 05 social sciences Accounting 050201 accounting Internal audit 0502 economics and business Business Business and International Management Finance
Zdroj:	Journal of Governance and Regulation. 7:13-17
ISSN:	2306-6784 2220-9352
DOI:	10.22495/jgr_v7_i3_p2
Popis:	In the aftermath of major corporate financial scandals, corporate governance and internal control frameworks have been extensively developed and adopted by corporations worldwide. This study investigates the importance of internal audit in corporate governance and, simultaneously, the degree of importance of the internal auditor regarding corporate governance. An empirical survey was conducted by distributing a questionnaire in Greek firms listed on the Athens Stock Exchange. Regression analysis is used in order to illustrate the gathered information. The findings indicate that internal audit has a great impact on the effectiveness of corporate governance. More particularly, internal audit quality and internal audit senior management support are statistically significantly associated with enhanced corporate governance effectiveness, in contrast to the audit committee independence which is not statistically significant.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::1361e070da5dd0d5fd7653ae10c6ebc9 https://doi.org/10.22495/jgr_v7_i3_p2 Zobrazit plný text záznamu