The purpose of this study is to assess the efficiency internal audit implementation. This takes a quantitative approach and employs survey-descriptive method. A proportional stratified random sampling was used pick respondents. total 59 persons were chosen from population 110. Internal variables measured include independence, professional ability, scope work, implementation inspection activitie...

The paper aimed to find if the internal audit committees and their independence have any significant effect on banks’ financial performance. data used in our is an annual time series spanning 2014 2019. study conducted a panel regression analysis after going through Hausman test select Random Effect model for estimation. again six banks selected from PWC-2019 banking survey. presents results th...

It is recognised that the fact of auditor independence is generally unobservable and therefore it is only normally when cases of audit failure arise that evidence of lack of independence in fact emerges. However, in advance of investigators’ judgments on the conduct of the audit, the Enron affair and subsequent collapse of Andersen has emphasised the significance of confidence in independence i...

The study examined the moderating effect of institutional ownership on relationship between audit tenure, independence, board independence and quality listed deposit money banks (LDMBs) in Nigeria. population comprises 14 LDMBs Nigerian Stock Exchange as at 31st December, 2020. 13 were used sample study. Logit regression technique was a tool data analysis. Findings revealed that, direct relatio...

Objective: The purpose of this study is to examine the effect of Auditors’ Individual Differences on their Professional Commitment. Also, the mediation effect of Ethical Climate Fit has been examined. Methods: According to the Social Cognitive Theory, two criteria of Internal Locus of Control and Self-Efficacy were used as Auditors’ Individual Differences. To measure the Internal Locus of Cont...

journal of accounting advances (j.a.a) vol. 5, no. 1, 2013, ser. 64/3     extended abstract   monitoring role of auditing and corporate dividend payout policies   dr. v. khodadadi              s. hajizadeh               r. ghorbani shahid chamran university of ahvaz   introduction the aim of this paper is to investigate the relation between monitoring role of independent auditing and corporate ...

This paper reviews literatures related to auditor independence and audit quality. The review is structured based on the four main threats to auditor independence, namely client importance, nonaudit services, auditor tenure, and client’s affiliation with CPA firms. For each of the threats, we discuss findings related to the incentives, perception, and behavior of the auditor and the client, the ...

The purpose of this study is to investigate the effect of corporate governance, the ownership percentage of major and institutional shareholders, auditor change, audit committee independence, and information asymmetry on accounting conservatism. Basu's model (1997) has been used to evaluate the relationship among variables. The present study is a post-event study, and the research sample includ...

We examine whether the provision of non-audit services by auditors is negatively correlated with firm value and the quality of earnings. Because of concerns regarding the effect of non-audit services on auditor independence, the Securities and Exchange Commission recently issued revised auditor independence rules requiring firms to disclose in their annual proxy statement the amount of fees pai...