Internal Audit Disclosure Regarding to External Audit in Greece

Georgia Boskou (), Efstathios Kirkos () and Charalambos Spathis
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Georgia Boskou: Technological Educational Institute of Thessaloniki
Efstathios Kirkos: Technological Educational Institute of Thessaloniki

Chapter Chapter 47 in Advances in Applied Economic Research, 2017, pp 691-703 from Springer

Abstract: Abstract This study’s objective is to assess the factors that influence disclosure of internal audit (IA) in Greece. The data was hand collected and obtained from 2014 annual financial reports from 173 companies listed in Athens Stock Exchange (ASE). We assess the internal audit disclosure in terms of internal audit operations, corporate governance, and quantity of disclosure. Previous literature was chosen so as to highlight significant independent variables that are related to external audit. Linear regression analysis examines the association between internal audit operations (IAO), corporate governance code (CGC) and number of words (NW), and seven principal factors. In attempt to define IA Disclosure (IAD), we consider the disclosure of an internal audit function analyzing in operational and procedural aspects and at the same time with aspects of annual report text content. The results indicate internal audit disclosure, on the main sample of Greek listed firms, as well as the existence of significant associations between the degrees of disclosure to some external audit variables.

Keywords: Internal audit disclosure; External audit; Corporate governance; Greece (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-319-48454-9_47

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DOI: 10.1007/978-3-319-48454-9_47

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