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Internal audit findings, audit committees, and firm performance evidence from UK

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  • Abdulaziz Alzeban

Abstract

Although researchers have paid increasing attention to how corporate governance influences firm performance, there has been limited focus on how the internal audit function impacts firm performance. This study thus examines how the implementation of internal audit recommendations (IIAR) impacts firm performance and whether audit committee characteristics increase or decrease this impact. By using the proportion of implemented recommendations over the total number of internal audit findings to measure IIAR, the results indicate that IIAR drives higher firm performance. Further, certain audit committee characteristics increase the positive effect of IIAR on firm performance. Additional robustness tests support the main results.

Suggested Citation

  • Abdulaziz Alzeban, 2023. "Internal audit findings, audit committees, and firm performance evidence from UK," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 30(4), pages 868-889, July.
    • Handle: RePEc:taf:raaexx:v:30:y:2023:i:4:p:868-889
    DOI: 10.1080/16081625.2021.1908153
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    Cited by:

    1. Rebecca Abraham & Hani El Chaarani & Zhi Tao, 2024. "The Impact of Audit Oversight Quality on the Financial Performance of U.S. Firms: A Subjective Assessment," JRFM, MDPI, vol. 17(4), pages 1-19, April.

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