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Research on Firm Size, Firm Performance and internal auditing Modes——Based on Listed Manufacturing Companies of China

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Journal of Modern Accounting and auditing 2005年第2期1卷 59-68页

作者： Xinsheng Cheng Yi Zhang Nankai University

This paper is based on the samples of listed manufacturing companies of China, taking the financial performance as criterion, and then does research on the firm performance with different internal auditing modes, using Cross-sectional data to analyze the distribution of internal auditing modes and the characteristics of the firm performance. The conclusion is that setting up internal auditing is good for the development of companies, but the function of internal auditing has not been widelv fulfilled.

关键词： manufacturing industry firm performance internal auditing auditing modes

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Corporate Governance Principles Introduced by the Capital Markets Board of Turkey and an Investigation About internal Audit in Companies Listed on Borsa Istanbul

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Journal of Modern Accounting and auditing 2015年第3期11卷 150-158页

作者： Ahmet Tanc Nevsehir Hacl Bektas Veli University Nevsehir Turkey

Today＇s global trends need to be clearly explained to enable the efficient functioning of capital markets for the purpose of the country＇s economic development. Promotion of a strong internal audit function plays a key role in assisting the board to discharge its governance responsibilities. The internal audit needs to exert its important function for refining corporate governance procedures, improving internal control, and strengthening risk management. The rules concerning internal auditing issued by the Banking Regulation and Supervision Agency, Capital Markets Board of Turkey, and other public societies have contributed to the development of internal auditing in Turkey. The Capital Markets Board of Turkey published “Communiqu6 Serial： IV, Noi 56 on Identification and Application of Corporate Governance Principles” （Official Gazette dated December 30, 2011, No. 28158）. In Part 4.2.4 of these principles, it was stated that “The board of directors supervise the efficiency of risk management and internal control systems at least once a year. Information about existence, operation, and efficiency of internal control and internal audit is given by annual report”. The objective of this study is to analyze the structure of internal audit function-related information on the annual reports of companies that are included in the Borsa Istanbul. Annual reports of 192 manufacturing companies listed on Borsa Istanbul were examined by content analysis method.

关键词： internal auditing corporate governance Borsa Istanbul

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Quality of Accounting Information and internal Audit Characteristics in Nigeria

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Journal of Modern Accounting and auditing 2017年第8期13卷 333-344页

作者： Oyebisi Ogundana Stephen Ojeka Michael Ojua Chukwu Nwaze Bells University of Technology Ota Nigeria Covenant University Ota Nigeria

The basic goal of accounting is to provide quality accounting information that will aid reliable decision-making. The quality level of this accounting information comes from the company＇s governance practices, thereby emphasizing the importance of corporate governance in companies. Recently, following the financial crises resulting in accounting scandals, attention has been moving towards internal audit function as an important factor in the structure of corporate governance. This paper therefore examined the extent of the relationship between internal audit function and the quality of accounting information of companies. The study adopted the survey research design. The research instrument employed was questionnaire which was administered to internal auditors of the ＂Big Four＂. Linear regression analysis was employed in the analysis of the data collected with the use of Statistical Packages for Social Sciences （SPSS）. The results revealed that there is a significant relationship between the internal audit characteristics and the quality of accounting information. It was recommended that in order to provide credibility to the financial statement, there should be a law in place mandating attachment of internal auditors report to the financial statement.

关键词： accounting quality accouming report corporate governance fraud internal auditing

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