The Effect of Corporate Governance on the Quality of Internal Audit within Industrial Corporations (Mining and Extraction) in Jordan

Wahid Rath'n Moh'd Alkhatatneh

International Journal of Academic Research in Business and Social Sciences, 2014, vol. 4, issue 6, 440-550

Abstract: This study aimed to identify the of effect of Corporate Governance on the quality of internal audit within industrial corporations (mining and extraction) in Jordan To achieve the objectives of the study, a questionnaire was designed to collect data and distribute it to the study community The study sample consisted from (459) of financial and accounting managers, the chairmen of accounting, financial, and internal audit within industrial corporations. has been using the statistical package of Social Sciences (SPSS) to analyze the data and the was shown Results of the study: effect of institutional governance according to its dimensions on the quality of internal audit within industrial corporations (mining and extraction). In light of the results, the study recommended a number of recommendations, namely: commitment to the standards of institutional governance and working to make available a practical evidence for governance within institutions.

Keywords: Institutional Governance: Transparency; Accountability; Justice. Quality of Internal Audit: Eligibility; Work Performance Quality; Objectivity (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijarbs:v:4:y:2014:i:6:p:440-550

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