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Does Internal Audit Quality Improve Firm Performance? The Moderating Effect of Chief Audit Executive Gender

Domaine:

socioeconomic

Type de record:

paper
Créateur:
Hel
Éditeur:
AMH
Hôte:
This study aims to investigate the association between the quality of the Internal Audit Function (IAF) and firm performance and to examine whether the gender of the Chief Audit Executive (CAE) affects this relationship. Based on a sample of 75 Tunisian-listed companies from 2015 to 2019, the authors use GLS regression methods to analyze the data. The results show that internal audit quality has a positive and significant relationship with firm performance proxied by Tobin's Q. There is also evidence that the presence of a female CAE positively moderates the relationship between internal audit quality and firm performance. This study provides useful insights to regulatory authorities concerning the role of women in the internal audit function in improving the firm's financial performance. Our study is the first to examine the moderating effect of CAE gender on the relationship between internal audit quality and firm performance in the Tunisian context.

Visit

doi.org

Licenses

http://creativecommons.org/licenses/by/4.0

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