Corporate governance, internal audit function and accountability in statutory corporations

The purpose of this study was to establish the contribution of corporate governance and internal audit function on accountability in statutory corporations. This study is cross sectional and correlational. Data were collected through a questionnaire survey of 66 corporations. Data were analysed usin...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Zainabu Tumwebaze, Veronica Mukyala, Bob Ssekiziyivu, Caroline Bonareri Tirisa, Ashim Tumwebonire
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2018
Materias:	accountability corporate governance internal audit function statutory corporations uganda Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/12fcf92830f549bb8209d78306b480fd
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:12fcf92830f549bb8209d78306b480fd
record_format	dspace
spelling	oai:doaj.org-article:12fcf92830f549bb8209d78306b480fd2021-12-02T14:35:48ZCorporate governance, internal audit function and accountability in statutory corporations2331-197510.1080/23311975.2018.1527054https://doaj.org/article/12fcf92830f549bb8209d78306b480fd2018-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2018.1527054https://doaj.org/toc/2331-1975The purpose of this study was to establish the contribution of corporate governance and internal audit function on accountability in statutory corporations. This study is cross sectional and correlational. Data were collected through a questionnaire survey of 66 corporations. Data were analysed using Statistical Package for Social Sciences. Correlation results indicate a positive association between corporate governance and accountability as well as internal audit function and accountability while regression results indicate that only internal audit function is a significant predictor of accountability. The regression model shows that both internal audit function and corporate governance predict 36.2% of the variance in accountability of statutory corporations. This study is relevant to policy makers in terms of ensuring strong policies are in place to manage risks and to make sure that there are effective internal controls for better accountability in these enterprises. Whereas both corporate governance and internal audit function had been viewed as possible explanations of accountability, this study only confirms internal audit function as a significant predictor of accountability.Zainabu TumwebazeVeronica MukyalaBob SsekiziyivuCaroline Bonareri TirisaAshim TumwebonireTaylor & Francis Grouparticleaccountabilitycorporate governanceinternal audit functionstatutory corporationsugandaBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 5, Iss 1 (2018)
institution	DOAJ
collection	DOAJ
language	EN
topic	accountability corporate governance internal audit function statutory corporations uganda Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	accountability corporate governance internal audit function statutory corporations uganda Business HF5001-6182 Management. Industrial management HD28-70 Zainabu Tumwebaze Veronica Mukyala Bob Ssekiziyivu Caroline Bonareri Tirisa Ashim Tumwebonire Corporate governance, internal audit function and accountability in statutory corporations
description	The purpose of this study was to establish the contribution of corporate governance and internal audit function on accountability in statutory corporations. This study is cross sectional and correlational. Data were collected through a questionnaire survey of 66 corporations. Data were analysed using Statistical Package for Social Sciences. Correlation results indicate a positive association between corporate governance and accountability as well as internal audit function and accountability while regression results indicate that only internal audit function is a significant predictor of accountability. The regression model shows that both internal audit function and corporate governance predict 36.2% of the variance in accountability of statutory corporations. This study is relevant to policy makers in terms of ensuring strong policies are in place to manage risks and to make sure that there are effective internal controls for better accountability in these enterprises. Whereas both corporate governance and internal audit function had been viewed as possible explanations of accountability, this study only confirms internal audit function as a significant predictor of accountability.
format	article
author	Zainabu Tumwebaze Veronica Mukyala Bob Ssekiziyivu Caroline Bonareri Tirisa Ashim Tumwebonire
author_facet	Zainabu Tumwebaze Veronica Mukyala Bob Ssekiziyivu Caroline Bonareri Tirisa Ashim Tumwebonire
author_sort	Zainabu Tumwebaze
title	Corporate governance, internal audit function and accountability in statutory corporations
title_short	Corporate governance, internal audit function and accountability in statutory corporations
title_full	Corporate governance, internal audit function and accountability in statutory corporations
title_fullStr	Corporate governance, internal audit function and accountability in statutory corporations
title_full_unstemmed	Corporate governance, internal audit function and accountability in statutory corporations
title_sort	corporate governance, internal audit function and accountability in statutory corporations
publisher	Taylor & Francis Group
publishDate	2018
url	https://doaj.org/article/12fcf92830f549bb8209d78306b480fd
work_keys_str_mv	AT zainabutumwebaze corporategovernanceinternalauditfunctionandaccountabilityinstatutorycorporations AT veronicamukyala corporategovernanceinternalauditfunctionandaccountabilityinstatutorycorporations AT bobssekiziyivu corporategovernanceinternalauditfunctionandaccountabilityinstatutorycorporations AT carolinebonareritirisa corporategovernanceinternalauditfunctionandaccountabilityinstatutorycorporations AT ashimtumwebonire corporategovernanceinternalauditfunctionandaccountabilityinstatutorycorporations
_version_	1718391055633612800

Corporate governance, internal audit function and accountability in statutory corporations

Ejemplares similares