العلاقة بين لجان المراجعة و المراجعة الداخلية و اثرها على ممارسات ادارة الارباح "دراسة تطبيقية "
Year: 2016
Type: article
Study design: Observational Study
Abstract: This study aimed at examining the impact of the relationship between audit committees andinternal audit on earnings management practices. The study employed a questionnaire toinvestigate this impact applying to sunni Endowment Diwan personnel in Baghdad. the studyconcluded that the relationship between committees returned internal audit affects earningsmanagement practices, the study found that the availability of (independence, experience andqualifications, and regular meetings, and due professional care) characteristics of auditcommittees and internal audit personnel contribute to increasing the effectiveness of therelationship between audit committees and internal audit and help in limiting earningsmanagement practices. Additionally, the study founds that independence of audit committee andinternal audit personnel, has the most statistically significant earnings management practices .
Institution: Mansoura University
Language: Arabic
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4293158607