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Effect of internal audit function on corporate governance quality

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dc.contributor.author El-Kassar, Abdul-Nasser
dc.contributor.author Elgammal, Walid
dc.contributor.author Bayoud, Mirna M.
dc.date.accessioned 2016-04-27T06:11:15Z
dc.date.available 2016-04-27T06:11:15Z
dc.date.copyright 2014
dc.date.issued 2016-04-27
dc.identifier.issn 1754-3037 en_US
dc.identifier.uri http://hdl.handle.net/10725/3653
dc.description.abstract The internal audit function is a compliance mechanism that promotes good corporate governance. Recent studies detected a need to improve corporate governance structures in developing countries. This study evaluates the effects of the internal audit function on the quality of corporate governance in the context of multinational corporations operating in Lebanon. The results revealed that the quality of internal audit function significantly affects corporate governance, particularly on its audit committee and management aspects. Moreover, the results showed that maintaining a high level of independence and expertise in the audit department can have a great influence on the overall quality of corporate governance, as well as on the effectiveness of both the audit committee and management. The results also indicated that the reliability of the internal audit significantly influences the management characteristic of corporate governance. In contrast, the board of directors and external auditors are less influenced by the internal audit. en_US
dc.language.iso en en_US
dc.title Effect of internal audit function on corporate governance quality en_US
dc.type Article en_US
dc.description.version Published en_US
dc.title.subtitle Evidence from Lebanon en_US
dc.author.school SOB en_US
dc.author.idnumber 199529190 en_US
dc.author.idnumber 201004079 en_US
dc.author.woa N/A en_US
dc.author.department Department of Finance and Accounting (FINA) en_US
dc.description.embargo N/A en_US
dc.relation.journal International Journal of Corporate Governance en_US
dc.journal.volume 5 en_US
dc.journal.issue 1/2 en_US
dc.article.pages 103-117 en_US
dc.keywords Internal audit function en_US
dc.keywords Corporate governance en_US
dc.keywords Audit committee en_US
dc.keywords Board of directors en_US
dc.identifier.doi http://dx.doi.org/10.1504/IJCG.2014.062349 en_US
dc.identifier.ctation El-Kassar, A. N., Elgammal, W., & Bayoud, M. M. (2014). Effect of internal audit function on corporate governance quality: evidence from Lebanon. International Journal of Corporate Governance, 5(1/2), 103-117. en_US
dc.author.email abdulnasser.kassar@lau.edu.lb
dc.author.email walid.elgammal@lau.edu.lb
dc.identifier.url http://www.inderscienceonline.com/doi/abs/10.1504/IJCG.2014.062349
dc.orcid.id https://orcid.org/0000-0002-8423-8723
dc.orcid.id https://orcid.org/0000-0003-2178-5057 en_US


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