The mediating effect of internal audit sourcing on the relationship between audit committee effectiveness and earnings management : evidence from Oman
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Date
2016
Authors
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Journal ISSN
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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.
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Keywords
HF 5668.25 .M6 2016, Murad Abdulsalam Qaid Qamhan, Tesis PPPPM 2016, Auditing, Internal