Articlehybrid2009

Internal audit quality, audit committee independence, growth opportunities and firm performance

92 citations0/0 files storedCorporate Ownership and Control

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

This study explores whether the relation between internal audit quality and firm performance is associated with firm characteristics of information asymmetry and uncertainty (growth opportunities) and certain governance controls (audit committee effectiveness). The results from this preliminary study of 60 Malaysian companies show that the association between internal audit quality and firm performance is stronger for firms with high growth opportunities and that this positive association is weakened by increasing audit committee independence. These findings demonstrate the internal auditors conflicting roles and question the governance recommendations that require all members of the audit committee to be non-executive directors.

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References

1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*1992The investment opportunity set and corporate financing, dividend, and compensation policies 2003Management control systems design within its organizational context: findings from contingency-based research and directions for the future 1993Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms 2005Audit Committee Quality and Internal Control: An Empirical Analysis 1981Problems with Contingency Theory: Testing Assumptions Hidden within the Language of Contingency "Theory"2005Internal governance structures and earnings management

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2019Corporate governance and internal audit: an institutional theory perspective 2017The Impact of Corporate Governance Quality on Earnings Management: Evidence from European Companies Cross‐listed in the US 2020The relationship between the audit committee, internal audit and firm performance 2013The Effect of the Internal Audit and Firm Performance: A Proposed Research Framework

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