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• W1137419903 abstract "The turn of millennium witnessed financially earth shaking events such as sudden bankruptcy of Enron in 2001 and collapse of Arthur Anderson in 2002 followed by global financial crisis which reached its climax in 2008. These events raised concerns about credibility of auditing as a means of judging financial positions of business companies. Consequently interest of academicians, practitioners and policy makers rose considerably in issues related to audit quality. Researchers, particularly in developed countries and also in LDCs set out to investigate nature and determinants of audit quality. While research on external audit quality received bulk of attention, internal audit quality apparently remains under- researched. The present study thus represents an endeavour to fill this gap by investigating internal audit quality for case of Saudi listed companies on basis of perceptions of external auditors affiliated with Saudi audit companies. Using categorical regression analysis, findings indicate that a model that measures internal audit quality as” of IAU to ensure meeting company's strategic goal and yields statistically significant results both for model itself and for predictor variables coefficients. The predictor variables of regression included the to which staff members' skills cover pertinent disciplines, percentage of IAU budget to company budget, getting audited' agreement to audit findings, how many internal auditors available per 1000 employees, extent to which IAF covers various audit aspects. The foregoing suggests that capacity of IAU to ensure meeting company's strategic goal and objectives is a viable measure for internal audit quality. Consequently, above predictor variables are important determinants of internal audit quality. Two of these predictor variables pertain to competence and adequacy of IAU staff members and a third important factor pertains to audit procedures followed within organization. Organizations, academicians and practitioners might find these results useful. Further research may travel up same road; i.e investigate further IAU staff characteristics, audit procedures and processes within organization and their influence on internal audit quality." @default.
• W1137419903 created "2016-06-24" @default.
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• W1137419903 date "2015-05-20" @default.
• W1137419903 modified "2023-09-24" @default.
• W1137419903 title "Internal Audit Quality in Saudi Arabia: A Categorical Regression Analysis" @default.
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