PreprintArticleVersion 1Preserved in Portico This version is not peer-reviewed
The Moderating Role of Corporate Governance on the Associations of Internal Audit and Its Quality With the Financial Reporting Quality: The Case of Yemeni Banks
Senan, N.A.M. The Moderating Role of Corporate Governance on the Associations of Internal Audit and Its Quality with the Financial Reporting Quality: The Case of Yemeni Banks. J. Risk Financial Manag.2024, 17, 124.
Senan, N.A.M. The Moderating Role of Corporate Governance on the Associations of Internal Audit and Its Quality with the Financial Reporting Quality: The Case of Yemeni Banks. J. Risk Financial Manag. 2024, 17, 124.
Senan, N.A.M. The Moderating Role of Corporate Governance on the Associations of Internal Audit and Its Quality with the Financial Reporting Quality: The Case of Yemeni Banks. J. Risk Financial Manag.2024, 17, 124.
Senan, N.A.M. The Moderating Role of Corporate Governance on the Associations of Internal Audit and Its Quality with the Financial Reporting Quality: The Case of Yemeni Banks. J. Risk Financial Manag. 2024, 17, 124.
Abstract
This study investigates the moderating effect of corporate governance on the associations of internal audit and quality of internal audit with quality of financial reporting among commercial banks in the Republic of Yemen. The final sample includes 210 internal auditors, heads of internal auditors, chairpersons, and members of audit committees. Using a survey-based methodology, the results of the Smart-PL4 analysis showed a positive association between internal audit and quality of internal audit and quality of financial reporting. Interestingly, the results showed an insignificant association between internal audit, quality of internal audit, and quality of financial reporting when considering the moderating effect of corporate governance. The findings of this study contributes valuable insights to the existing literature on the influence of internal audit, quality of internal audit, and corporate governance on quality of financial reporting in developing countries, specifically in Yemen.
Keywords
internal audit; quality of internal audit; quality of financial reporting; corporate governance; banks; Yemen; Smart PLS 4
Subject
Business, Economics and Management, Accounting and Taxation
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
