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Professional skepticism, ethical leadership, audit committee characteristics and internal audit effectiveness in Pakistan's listed companies

Internal audit function is a critical component of corporate governance mechanisms, and researchers have argued that its effectiveness is of utmost importance in ensuring better corporate performance. In light of social contract theory, social learning theory and agency theory, this study attempts t...

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Main Author: Rashid, Amad
Format: Thesis
Language:English
English
Published: 2022
Subjects:
HF5667 Professional Ethics. Auditors.
Online Access:https://etd.uum.edu.my/10646/1/permission%20to%20deposit-grant%20the%20permission-s902428.pdf
https://etd.uum.edu.my/10646/2/s902428_01.pdf
https://etd.uum.edu.my/10646/
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spelling my.uum.etd.106462023-10-09T00:42:41Z https://etd.uum.edu.my/10646/ Professional skepticism, ethical leadership, audit committee characteristics and internal audit effectiveness in Pakistan's listed companies Rashid, Amad HF5667 Professional Ethics. Auditors. Internal audit function is a critical component of corporate governance mechanisms, and researchers have argued that its effectiveness is of utmost importance in ensuring better corporate performance. In light of social contract theory, social learning theory and agency theory, this study attempts to contribute to a better understanding of the role of internal judgment, the search for knowledge, interpersonal understanding, self-esteem and autonomy), ethical leadership and audit committee characteristics (namely audit committee size, audit committee independence, audit committee expertise, and audit committee meeting frequency) as the drivers for internal audit effectiveness among companies listed in Pakistan Stock Exchange. Following a cross-sectional study design. Two sets of questionnaires, one for the chief internal auditors and the other one for the general managers, were distributed to 400 listed companies selected using simple random sampling, of which, 162 completed sets in all respects, with a response rate of 41%, were received back. The data were analyzed using PLS-SEM. The results show a positive influence of questioning mind, suspension of judgment, the search for knowledge, autonomy, ethical leadership, audit committee size and audit committee meeting frequency on the internal audit effectiveness of the listed companies. The study finds no significant relationship between interpersonal understanding, self-esteem, audit committee independence and audit committee expertise on the internal audit effectiveness. As there has been limited research in the field of internal audit effectiveness in Pakistan, the findings would encourage Pakistani organizations to concentrate on the issue of internal audit effectiveness and provide a basis for further research in the Pakistani context. 2022 Thesis NonPeerReviewed text en https://etd.uum.edu.my/10646/1/permission%20to%20deposit-grant%20the%20permission-s902428.pdf text en https://etd.uum.edu.my/10646/2/s902428_01.pdf Rashid, Amad (2022) Professional skepticism, ethical leadership, audit committee characteristics and internal audit effectiveness in Pakistan's listed companies. Doctoral thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HF5667 Professional Ethics. Auditors.
spellingShingle HF5667 Professional Ethics. Auditors.
Rashid, Amad
Professional skepticism, ethical leadership, audit committee characteristics and internal audit effectiveness in Pakistan's listed companies
description Internal audit function is a critical component of corporate governance mechanisms, and researchers have argued that its effectiveness is of utmost importance in ensuring better corporate performance. In light of social contract theory, social learning theory and agency theory, this study attempts to contribute to a better understanding of the role of internal judgment, the search for knowledge, interpersonal understanding, self-esteem and autonomy), ethical leadership and audit committee characteristics (namely audit committee size, audit committee independence, audit committee expertise, and audit committee meeting frequency) as the drivers for internal audit effectiveness among companies listed in Pakistan Stock Exchange. Following a cross-sectional study design. Two sets of questionnaires, one for the chief internal auditors and the other one for the general managers, were distributed to 400 listed companies selected using simple random sampling, of which, 162 completed sets in all respects, with a response rate of 41%, were received back. The data were analyzed using PLS-SEM. The results show a positive influence of questioning mind, suspension of judgment, the search for knowledge, autonomy, ethical leadership, audit committee size and audit committee meeting frequency on the internal audit effectiveness of the listed companies. The study finds no significant relationship between interpersonal understanding, self-esteem, audit committee independence and audit committee expertise on the internal audit effectiveness. As there has been limited research in the field of internal audit effectiveness in Pakistan, the findings would encourage Pakistani organizations to concentrate on the issue of internal audit effectiveness and provide a basis for further research in the Pakistani context.
format Thesis
author Rashid, Amad
author_facet Rashid, Amad
author_sort Rashid, Amad
title Professional skepticism, ethical leadership, audit committee characteristics and internal audit effectiveness in Pakistan's listed companies
title_short Professional skepticism, ethical leadership, audit committee characteristics and internal audit effectiveness in Pakistan's listed companies
title_full Professional skepticism, ethical leadership, audit committee characteristics and internal audit effectiveness in Pakistan's listed companies
title_fullStr Professional skepticism, ethical leadership, audit committee characteristics and internal audit effectiveness in Pakistan's listed companies
title_full_unstemmed Professional skepticism, ethical leadership, audit committee characteristics and internal audit effectiveness in Pakistan's listed companies
title_sort professional skepticism, ethical leadership, audit committee characteristics and internal audit effectiveness in pakistan's listed companies
publishDate 2022
url https://etd.uum.edu.my/10646/1/permission%20to%20deposit-grant%20the%20permission-s902428.pdf
https://etd.uum.edu.my/10646/2/s902428_01.pdf
https://etd.uum.edu.my/10646/
_version_ 1779441886793039872
score 13.211869

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