Board Independence and Internal Committees in the BRICs

doi:10.17265/1537-1506/2013.08.001

Cited by 3 publications

(2 citation statements)

References 48 publications

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“…Consequently, it is expected that corporate governance will be stronger for companies involved in trade and business transactions with the BRICS countries (Saraswat, 2018). These corporate governance practices might include increasing the number of independent directors on boards and establishment of appropriate internal committees in firms (Salvioni et al, 2013).…”

Section: Internationalization Of Accounting and Auditingmentioning

confidence: 99%

Auditors’ Perception of the Consequences of Egypt’s Membership of the BRICS Bloc on the Accounting and Auditing Profession: A Field Study

على,

بدوى

2024

مجلة الشروق للعلوم التجارية

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Section: Internationalization Of Accounting and Auditingmentioning

confidence: 99%

Auditors’ Perception of the Consequences of Egypt’s Membership of the BRICS Bloc on the Accounting and Auditing Profession: A Field Study

على,

بدوى

2024

مجلة الشروق للعلوم التجارية

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“…Penelitian Salvioni (2013) menyatakan bahwa sistem pengendalian internal yang paling penting mendukung tata kelola perusahaan adalah pengawasan pada kebenaran administrasi, manajemen risiko, audit internal, dan pengendalian manajemen. Penelitian yang dilakukan Viriyanti (2008) menjelaskan bahwa efektif tidaknya Good Corporate Governance BUMN memiliki keterkaitan dengan pengendalian internal yang ada dalam perusahaaan tersebut.…”

Section: Pengembangan Hipotesis Penelitianunclassified

Determinan Kualitas Sistem Pengendalian Internal Pemerintah

Rusnindita

Rosidi

Baridwan

2017

JRAAM

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This study aims to examine empirically the factors that affect quality of internal the government control system. This study uses a grand theory includes stewardship theory, agency theory, theory of planned behavior, and social cognitive theory. A research model is formed by using multiple constructs which consist of the leaders support, quality of internal audit, good governance, human resource competencies, and organizational culture. The primary data was collected based on Proportional Stratified Random Sampling to the 154 heads of SKPD, Head/Sector, and Head of Section as respondents. The data was analyzed based on Partial Least Square (PLS). This study shows that the leaders support, quality of internal audit, and organizational culture affect the quality of the government internal control system. This study was not able to prove that good governance and human resource competencies affect the quality of the government internal control system. Abstrak Penelitian ini bertujuan untuk menguji secara empiris faktor-faktor yang berpengaruh terhadap kualitas Sistem Pengendalian Internal Pemerintah. Teori yang digunakan adalah teori pelayanan, teori keagenan, teori perilaku terencana, dan teori kognitif sosial. Model penelitian ini dibentuk dengan menggunakan beberapa konstruk di antaranya dukungan pemimpin, kualitas audit intern, good governance, kompetensi sumber daya manusia, dan budaya organisasi. Teknik pengambilan sampel adalah Proportional Stratified Random Sampling terhadap 154 Kepala SKPD, Kepala Bagian/Bidang (Kabag/Kabid), dan Kepala Seksi (Kasi) sebagai responden. Teknik analisis data menggunakan Partial Least Square (PLS). Penelitian ini berhasil membuktikan bahwa dukungan pemimpin, kualitas audit intern, dan budaya organisasi berpengaruh terhadap kualitas sistem pengendalian internal pemerintah. Akan tetapi, penelitian ini tidak berhasil membuktikan bahwa good governance dan kompetensi sumber daya manusia berpengaruh terhadap kualitas sistem pengendalian internal pemerintah.

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Development of internal auditing in Fiji: An institutional theory approach

Prasad,

Sharma,

Prakash

2024

COC

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The significant area of research is internal audit (IA) and the characteristics of the functions in Fijian organizations. This paper examines how institutional norms determine attributes of IA practices. The authors employed qualitative and quantitative research approaches based on interview evidence, questionnaires, and archival sources. This study theorizes the development of IA practices from an institutional change perspective. Nath et al. (2021) studied the dynamics of the Office of the Auditor General (OAG) of Fiji and their findings show that OAG maintained stabilty. The findings indicate that regulation-based institutional norms explain the adoption of IA and the function’s characteristics in Fijian organizations. This research contributes to understanding key drivers of institutional change that initiate new institutional norms that foster the development of IA by introducing and diffusing new audit practices as old ones deinstitutionalize.

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Board Independence and Internal Committees in the BRICs

Cited by 3 publications

References 48 publications

Auditors’ Perception of the Consequences of Egypt’s Membership of the BRICS Bloc on the Accounting and Auditing Profession: A Field Study

Auditors’ Perception of the Consequences of Egypt’s Membership of the BRICS Bloc on the Accounting and Auditing Profession: A Field Study

Determinan Kualitas Sistem Pengendalian Internal Pemerintah

Development of internal auditing in Fiji: An institutional theory approach

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