The mediating effect of internal audit sourcing on the relationship between audit committee effectiveness and earnings management : evidence from Oman

Please use this identifier to cite or link to this item: http://umt-ir.umt.edu.my:8080/handle/123456789/8078

Title:	The mediating effect of internal audit sourcing on the relationship between audit committee effectiveness and earnings management : evidence from Oman
Authors:	Murad Abdulsalam Qaid Qamhan
Keywords:	HF 5668.25 .M6 2016 Murad Abdulsalam Qaid Qamhan Tesis PPPPM 2016 Auditing, Internal
Issue Date:	2016
Publisher:	Terengganu: Universiti Malaysia Terengganu
Abstract:	The results of the surveys conducted in the Gulf Cooperation Council (GCC) in 2007 and 2010 provide evidence on the existence of fraud and it is expected to increase over time. Therefore, it is vital to study the role of internal corporate governance to reduce this fraud. The objective of this study is to examine the mediating effect of internal audit sourcing on the relationship between audit committee effectiveness and earnings management.
URI:	http://hdl.handle.net/123456789/8078
Appears in Collections:	Pusat Pengajian Perniagaan dan Pengurusan Maritim

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