Can Sustainable Corporate Governance Enhance Internal Audit Function? Evidence from Omani Public Listed Companies

With the application of the agency theory and institutional theory, this study is intended towards the measurement of sustainable corporate governance (SCG) impact on internal audit function (IA) within Omani public listed companies. This study will also theoretically consider the Chinese investment...

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Autor principal:	Ali Rehman
Formato:	article
Lenguaje:	EN
Publicado:	MDPI AG 2021
Materias:	sustainable corporate governance internal audit function public listed companies in Oman Chinese investment in Oman Risk in industry. Risk management HD61 Finance HG1-9999
Acceso en línea:	https://doaj.org/article/a613f24af5f94a36a9a2e9bd6f0879e1
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spelling	oai:doaj.org-article:a613f24af5f94a36a9a2e9bd6f0879e12021-11-25T18:08:38ZCan Sustainable Corporate Governance Enhance Internal Audit Function? Evidence from Omani Public Listed Companies10.3390/jrfm141105371911-80741911-8066https://doaj.org/article/a613f24af5f94a36a9a2e9bd6f0879e12021-11-01T00:00:00Zhttps://www.mdpi.com/1911-8074/14/11/537https://doaj.org/toc/1911-8066https://doaj.org/toc/1911-8074With the application of the agency theory and institutional theory, this study is intended towards the measurement of sustainable corporate governance (SCG) impact on internal audit function (IA) within Omani public listed companies. This study will also theoretically consider the Chinese investment in Oman and its potential impact on Oman’s corporate governance. For this study, SCG is an independent variable and IA is the dependent variable. This study used a descriptive cross-sectional survey design. Data is collected by an internet-based tool and analyzed via PLS-SEM and SPSS. Result suggests that SCG has a significant and direct relationship with IA. In order to attract and sustain Chinese investment and to achieve SCG, this study can assist regulators, professional bodies, and organizations in amending their codes of corporate governance and organizational policies by introducing SCG clauses into their policies and codes with emphasis on the protection of foreign investors. To the best of the knowledge of the researcher, this study is unique, as previous studies demonstrate the IA on SCG, whereas this study emphasizes that SCG can impact the control functions within organizations that also include IA.Ali RehmanMDPI AGarticlesustainable corporate governanceinternal audit functionpublic listed companies in OmanChinese investment in OmanRisk in industry. Risk managementHD61FinanceHG1-9999ENJournal of Risk and Financial Management, Vol 14, Iss 537, p 537 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	sustainable corporate governance internal audit function public listed companies in Oman Chinese investment in Oman Risk in industry. Risk management HD61 Finance HG1-9999
spellingShingle	sustainable corporate governance internal audit function public listed companies in Oman Chinese investment in Oman Risk in industry. Risk management HD61 Finance HG1-9999 Ali Rehman Can Sustainable Corporate Governance Enhance Internal Audit Function? Evidence from Omani Public Listed Companies
description	With the application of the agency theory and institutional theory, this study is intended towards the measurement of sustainable corporate governance (SCG) impact on internal audit function (IA) within Omani public listed companies. This study will also theoretically consider the Chinese investment in Oman and its potential impact on Oman’s corporate governance. For this study, SCG is an independent variable and IA is the dependent variable. This study used a descriptive cross-sectional survey design. Data is collected by an internet-based tool and analyzed via PLS-SEM and SPSS. Result suggests that SCG has a significant and direct relationship with IA. In order to attract and sustain Chinese investment and to achieve SCG, this study can assist regulators, professional bodies, and organizations in amending their codes of corporate governance and organizational policies by introducing SCG clauses into their policies and codes with emphasis on the protection of foreign investors. To the best of the knowledge of the researcher, this study is unique, as previous studies demonstrate the IA on SCG, whereas this study emphasizes that SCG can impact the control functions within organizations that also include IA.
format	article
author	Ali Rehman
author_facet	Ali Rehman
author_sort	Ali Rehman
title	Can Sustainable Corporate Governance Enhance Internal Audit Function? Evidence from Omani Public Listed Companies
title_short	Can Sustainable Corporate Governance Enhance Internal Audit Function? Evidence from Omani Public Listed Companies
title_full	Can Sustainable Corporate Governance Enhance Internal Audit Function? Evidence from Omani Public Listed Companies
title_fullStr	Can Sustainable Corporate Governance Enhance Internal Audit Function? Evidence from Omani Public Listed Companies
title_full_unstemmed	Can Sustainable Corporate Governance Enhance Internal Audit Function? Evidence from Omani Public Listed Companies
title_sort	can sustainable corporate governance enhance internal audit function? evidence from omani public listed companies
publisher	MDPI AG
publishDate	2021
url	https://doaj.org/article/a613f24af5f94a36a9a2e9bd6f0879e1
work_keys_str_mv	AT alirehman cansustainablecorporategovernanceenhanceinternalauditfunctionevidencefromomanipubliclistedcompanies
_version_	1718411576196726784

Can Sustainable Corporate Governance Enhance Internal Audit Function? Evidence from Omani Public Listed Companies

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