Academy of Strategic Management Journal (Print ISSN: 1544-1458; Online ISSN: 1939-6104)

Abstract

Measuring the Impact of Governance Pillars on the Auditing Quality

Author(s): Alaa Saleh Abdallah, Mohammed zuhair majeed & Ahmed Mohammad Hamzah

This study aimed to measure the impact of applying the pillars of corporate governance on the quality of internal auditing in industrial companies listed on the Iraq Stock Exchange, and the amount (114) companies the results of the study concluded that the implementation of corporate governance pillars (disclosure, accountability, straightforwardness, reasonableness, duty, autonomy, laws and guidelines) has an impact, collectively and separately, on the quality of internal audit in these companies. The study recommended the importance of the Iraqi industrial companies continuing to adhere to the application of corporate administration rehearses because of their unmistakable effect on the nature of inside reviewing.

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