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Empirical evidence of the moderating effect of effective audit committee on audit experience in the public sector: Perception of internal auditors

Researches that focus on the moderating effect of effective audit committee within the public sector setting are very scanty or no attention has been given at all.Therefore, the objective of this study is to empirically examine the moderating effective of effective audit committee on the relationshi...

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Main Authors: Badara, Mu’azu Saidu, Saidin, Siti Zabedah
Format: Article
Language:English
Published: MCSER Publishing, Rome-Italy 2014
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/18121/1/MJSS%205%2010%202014%20176-184.pdf
http://repo.uum.edu.my/18121/
http://doi.org/10.5901/mjss.2014.v5n10p176
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spelling my.uum.repo.181212016-06-15T08:44:06Z http://repo.uum.edu.my/18121/ Empirical evidence of the moderating effect of effective audit committee on audit experience in the public sector: Perception of internal auditors Badara, Mu’azu Saidu Saidin, Siti Zabedah HF5601 Accounting Researches that focus on the moderating effect of effective audit committee within the public sector setting are very scanty or no attention has been given at all.Therefore, the objective of this study is to empirically examine the moderating effective of effective audit committee on the relationship between audit experience and internal audit effectiveness in the public sector using the perception of internal auditors.Data of the study were collected through research assistant employed, in which 300 questionnaire were sent to internal auditors in the North West geo-political zone local government in Nigeria.The study used simple random sampling technique; data were analyzed using Statistical Package for Social Science (SPSS) version 21.Descriptive statistic, factor analysis, correlation matrix and finally, hierarchical multiple regression analysis were carried out.The result findings of the analysis revealed that, audit experience has a significant positive relationship with internal audit effectiveness and effective audit committee were significantly moderates such relationship. Finally, conclusion was provided and the direction for future research was also provided. MCSER Publishing, Rome-Italy 2014-06 Article PeerReviewed application/pdf en cc_by http://repo.uum.edu.my/18121/1/MJSS%205%2010%202014%20176-184.pdf Badara, Mu’azu Saidu and Saidin, Siti Zabedah (2014) Empirical evidence of the moderating effect of effective audit committee on audit experience in the public sector: Perception of internal auditors. Mediterranean Journal of Social Sciences, 5 (10). pp. 176-184. ISSN 2039-9340 http://doi.org/10.5901/mjss.2014.v5n10p176 doi:10.5901/mjss.2014.v5n10p176
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Badara, Mu’azu Saidu
Saidin, Siti Zabedah
Empirical evidence of the moderating effect of effective audit committee on audit experience in the public sector: Perception of internal auditors
description Researches that focus on the moderating effect of effective audit committee within the public sector setting are very scanty or no attention has been given at all.Therefore, the objective of this study is to empirically examine the moderating effective of effective audit committee on the relationship between audit experience and internal audit effectiveness in the public sector using the perception of internal auditors.Data of the study were collected through research assistant employed, in which 300 questionnaire were sent to internal auditors in the North West geo-political zone local government in Nigeria.The study used simple random sampling technique; data were analyzed using Statistical Package for Social Science (SPSS) version 21.Descriptive statistic, factor analysis, correlation matrix and finally, hierarchical multiple regression analysis were carried out.The result findings of the analysis revealed that, audit experience has a significant positive relationship with internal audit effectiveness and effective audit committee were significantly moderates such relationship. Finally, conclusion was provided and the direction for future research was also provided.
format Article
author Badara, Mu’azu Saidu
Saidin, Siti Zabedah
author_facet Badara, Mu’azu Saidu
Saidin, Siti Zabedah
author_sort Badara, Mu’azu Saidu
title Empirical evidence of the moderating effect of effective audit committee on audit experience in the public sector: Perception of internal auditors
title_short Empirical evidence of the moderating effect of effective audit committee on audit experience in the public sector: Perception of internal auditors
title_full Empirical evidence of the moderating effect of effective audit committee on audit experience in the public sector: Perception of internal auditors
title_fullStr Empirical evidence of the moderating effect of effective audit committee on audit experience in the public sector: Perception of internal auditors
title_full_unstemmed Empirical evidence of the moderating effect of effective audit committee on audit experience in the public sector: Perception of internal auditors
title_sort empirical evidence of the moderating effect of effective audit committee on audit experience in the public sector: perception of internal auditors
publisher MCSER Publishing, Rome-Italy
publishDate 2014
url http://repo.uum.edu.my/18121/1/MJSS%205%2010%202014%20176-184.pdf
http://repo.uum.edu.my/18121/
http://doi.org/10.5901/mjss.2014.v5n10p176
_version_ 1644282386359255040
score 13.154949

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