...Joseph Ato Forson; Raphael Kuranchie-Pong; Baah Aye Kusi; Simon Akumbo Eugene Mbilla; Alfred Yamoah; Charles Aduko Purpose The prime focus of this study is to assess the moderating effect of internal audit effectiveness on the relationship between internal control systems and the performance...

.../value The study extends prior literature by providing evidence that the source of audit committee accounting financial expertise enhances internal audit effectiveness beyond the outcomes it has on financial reporting quality. The study also contributes to the ongoing debate in the corporate governance...

...Khaled Ali Endaya; Mustafa Mohd Hanefah Purpose The purpose of this paper is to investigate the direct relationship between internal auditor’s characteristics[1] and internal audit effectiveness[2], and the moderating effect of senior management[3] support. Design/methodology/approach Standard...