TheModeratingEffectofAuditCommitteeMeetingsonTheRelationship Between Internal Auditors’ Attributes and FinancialSustainability
Dublin Core
Title
TheModeratingEffectofAuditCommitteeMeetingsonTheRelationship Between Internal Auditors’ Attributes and FinancialSustainability
Subject
Auditcommitteemeeting,internalauditorindependence,internalauditsize,internalauditor competence, financial sustainability
Description
The study aimed to establish the moderating effect of audit committee meetings ontherelationshipbetweeninternalauditors’attributesandfinancialsustainabilityofmunicipalities. The study used census balanced panel data design and survey approach. Theprimary data was collected through 621 structured questionnaires distributed to chief auditexecutives and board of directors and audit committee chairpersons in 207 out of the 260municipalities.ThesecondarydatawascollectedfromtheAuditorGeneral’sreport.Thestudy used panel data comprising both cross section and time series. The study sampledobservations for a five-year period (from 2016 to 2020) with 1035 observations for 207municipalities. Data collected were analysed using partial least square-structural equationmodelling.Thefindingsindicatedthatauditcommitteemeetings,internalauditorindependence, internal audit size with the exception of internal auditor competence, havedirect significant influence on financial sustainability. However, audit committee meetingsfailed to significantly moderate the relationship between internal auditors’ attributes andfinancialsustainability.
Creator
JosephKwasiAgyemang1, CameronModisane
Source
https://dinastipub.org/DIJEFA/article/view/2036/1445
Publisher
UniversityofSouthAfrica
Date
10thNovember2023
Contributor
jagyemang@uniswa.sz
Format
PDF
Language
English
Type
Text
Files
Collection
Citation
JosephKwasiAgyemang1, CameronModisane, “TheModeratingEffectofAuditCommitteeMeetingsonTheRelationship Between Internal Auditors’ Attributes and FinancialSustainability,” Repository Horizon University Indonesia, accessed March 14, 2025, https://repository.horizon.ac.id/items/show/5860.