Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

Internal auditor characteristics, internal audit effectiveness, and moderating effect of senior management

Internal auditor characteristics, internal audit effectiveness, and moderating effect of senior... PurposeThe purpose of this paper is to investigate the direct relationship between internal auditor’s characteristics[1] and internal audit effectiveness[2], and the moderating effect of senior management[3] support.Design/methodology/approachStandard multiple regression and moderated multiple regression are applied, and the data were collected from 114 members of Libyan Association of Accountants and Auditors[4] by using personally administered questionnaire.FindingsThe findings reveal that internal auditor’s characteristics have a significant impact on internal audit effectiveness, and senior management support has a moderating effect.Practical implicationsThe findings would encourage Libyan organizations to concentrate on the issue of internal audit effectiveness, and will strengthen the capacity of internal auditing in public organizations.Originality/valueThis paper contributes to the literature of both internal audit and management studies and represents the first effort to examine the impact of internal auditor’s characteristics on internal audit effectiveness with senior management support as a moderating variable. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Economic and Administrative Sciences Emerald Publishing

Internal auditor characteristics, internal audit effectiveness, and moderating effect of senior management

Download PDF
17 pages

Loading next page...
 
/lp/emerald-publishing/internal-auditor-characteristics-internal-audit-effectiveness-and-qCZAsZ314h
Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1026-4116
DOI
10.1108/JEAS-07-2015-0023
Publisher site
See Article on Publisher Site

Abstract

PurposeThe purpose of this paper is to investigate the direct relationship between internal auditor’s characteristics[1] and internal audit effectiveness[2], and the moderating effect of senior management[3] support.Design/methodology/approachStandard multiple regression and moderated multiple regression are applied, and the data were collected from 114 members of Libyan Association of Accountants and Auditors[4] by using personally administered questionnaire.FindingsThe findings reveal that internal auditor’s characteristics have a significant impact on internal audit effectiveness, and senior management support has a moderating effect.Practical implicationsThe findings would encourage Libyan organizations to concentrate on the issue of internal audit effectiveness, and will strengthen the capacity of internal auditing in public organizations.Originality/valueThis paper contributes to the literature of both internal audit and management studies and represents the first effort to examine the impact of internal auditor’s characteristics on internal audit effectiveness with senior management support as a moderating variable.

Journal

Journal of Economic and Administrative Sciences – Emerald Publishing

Published: Nov 21, 2016

References

  • The perceived scope of internal audit function in Libyan public enterprises