The Moderating Effect of Internal Audit Function Quality on the Relationship between Corporate Governance Quality and Corporate Performance

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VALIZADEH LARIJANI AZAM; Khodaee Mona

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Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2022 | Volume:13 | Issue:4 (52) Page(s): 1-22

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Title

The Moderating Effect of Internal Audit Function Quality on the Relationship between Corporate Governance Quality and Corporate Performance

Author(s)

VALIZADEH LARIJANI AZAM | Khodaee Mona | Issue Writer Certificate

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Abstract

Internal audit is one of the most important and main mechanisms for more effective, efficient, and better implementation of corporate governance to achieve organizational goals and improve corporate performance. Therefore, the purpose of this study is to investigate the relationship between internal audit performance quality and corporate governance quality with corporate performance and also to investigate the effect of internal audit performance quality on the relationship between corporate governance quality and corporate performance. To achieve this goal, three hypotheses were designed. The statistical population of this research is the companies listed on the Tehran Stock Exchange during the years 1391 to 1398. To measure the quality of corporate governance, indicators of the percentage of ownership of institutional shareholders, the independence of board members, and the use of financial and accounting professionals in the composition of board members have been used. Also, to measure the quality of performance of the internal audit unit, indicators expertise of the internal audit unit manager, the antiquity of the internal audit unit and the outsourcing status of the internal audit unit have been used. The results of this study showed that there is a significant positive relationship between the quality of performance of the internal audit unit and the quality of corporate governance with the performance of the corporate. However, the quality of performance of the internal audit unit does not have a moderating effect on the relationship between the quality of corporate governance and firm performance.

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APA: Copy

VALIZADEH LARIJANI, AZAM, & Khodaee, Mona. (2022). The Moderating Effect of Internal Audit Function Quality on the Relationship between Corporate Governance Quality and Corporate Performance. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 13(4 (52) ), 1-22. SID. https://sid.ir/paper/414554/en

Vancouver: Copy

VALIZADEH LARIJANI AZAM, Khodaee Mona. The Moderating Effect of Internal Audit Function Quality on the Relationship between Corporate Governance Quality and Corporate Performance. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2022;13(4 (52) ):1-22. Available from: https://sid.ir/paper/414554/en

IEEE: Copy

AZAM VALIZADEH LARIJANI, and Mona Khodaee, “The Moderating Effect of Internal Audit Function Quality on the Relationship between Corporate Governance Quality and Corporate Performance,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 13, no. 4 (52) , pp. 1–22, 2022, [Online]. Available: https://sid.ir/paper/414554/en

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