Study on the Relationship between Audit Quality Perception and Corporate Governance

Aura Oana Mustatea (), Carmen Mihaela Bulau () and Lucian-Cosmin Badalau ()
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Aura Oana Mustatea: Valahia University of Targoviste
Carmen Mihaela Bulau: Valahia University of Targoviste
Lucian-Cosmin Badalau: Valahia University of Targoviste

Acta Universitatis Danubius. OEconomica, 2024, issue 20(2), 38-49

Abstract: The purpose of this study is to assess how the different elements of the audit process contribute to corporate governance. The sample comprises 124 firms, chosen using convenience sampling. The respondents are risk management specialists and internal auditors. To analyze the data, a structural equation model is employed. The results demonstrate a direct and positive correlation between the components of the audit process and the perception of corporate governance quality. These findings underscore the importance for organizations to adopt diverse practices that effectively allocate resources to enhance the quality of the audit process.

Keywords: internal audit; corporate governance; structural equation model (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:dug:actaec:y:2024:i:2:p:38-49

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