Business, Management and Accounting
5 years ago

Internal audit professionalization boosts corporate governance effectiveness in listed companies.

Corporate Governance
Corporate governance and internal audit: an institutional theory perspective
Christina Vadasi, Michalis Bekiaris, Ανδρέας Ανδρικόπουλος

Paper Summary

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The article explores how internal audit professionalism affects corporate governance. By studying 49 companies, it was found that when internal audit follows standards and auditors have certifications, they contribute more to governance. Factors like CEO duality and audit committee quality also play a role. This research helps internal auditors improve their work, boards of directors fulfill their duties, and regulators strengthen governance practices.