Do internal auditors improve firms’ working capital management?

• Main Authors: Hari Haran Karnanidi,, Amirul Hafiz Mohd Nasir,
• Format: Article
• Language: English
• Published: Penerbit Universiti Kebangsaan Malaysia 2022
• Online Access: http://journalarticle.ukm.my/21283/1/Do%20Internal%20Auditors%20Improve%20Firms%E2%80%99%20Working%20Capital%20Management.pdf; http://journalarticle.ukm.my/21283/; https://ejournal.ukm.my/gmjss/index

This paper investigates the relationship between internal audit and the working capital management (WCM) of Malaysian public-listed firms. Good WCM is vital as it drives profitability. Anecdotal evidence suggests that the inventory conversion period is the most challenging part of WCM for Malaysian...