Measuring the impact of absorptive capacity and internal auditing on firm performance / Yaser Ibrahem Almodallah, Suhaily Shahimi and Anna Azriati Che Azmi

• Main Authors: Almodallah, Yaser Ibrahem, Shahimi, Suhaily, Che Azmi, Anna Azriati
• Format: Article
• Language: English
• Published: UiTM Press 2023
• Subjects: Customs administration
• Online Access: https://ir.uitm.edu.my/id/eprint/76867/1/76867.pdf; https://ir.uitm.edu.my/id/eprint/76867/; https://mar.uitm.edu.my

This study aimed to investigate the impact of absorptive capacity (AC) and internal auditing on firm performance. Specifically, it had three main objectives. The first was to investigate the internal auditing characteristics affecting potential AC. The second was to investigate the mediating effect...