INTERNAL AUDIT INTELLIGENCE AND FIRM SUCCESS: EVIDENCE FROM THAI-LISTED FIRM
Main Article Content
Abstract
This research aims at investigating the relationships among five dimensions of internal audit intelligence (best internal audit concept, internal audit knowledge well-roundedness, internal audit skepticism focus, internal audit ethics awareness, and internal audit excellence mindset) and firm success through the mediating influences of internal audit planning effectiveness, best internal audit practice, and internal audit review efficiency. In this study, data were collected by mail survey questionnaire of 126 Thai-listed firms in Thailand. The results of OLS regression analysis indicated that internal audit knowledge well-roundedness has a significant positive effect on best internal audit practice, internal audit planning effectiveness, and internal audit review efficiency on the consequents. In addition, internal audit quality consequents have a significant positive association with firm success. To verify and increase managerial and contributions of the study, future research needs to collect data from a larger population or comparative population in order to increase the reliability of the results, as well as use another sample population, such as certified public accountants (CPAs), governmental auditors (GAs),or others in Thailand. A potential discussion concerning the research results is effectively implemented in the study. Theoretical and managerial contributions are explicitly provided. The conclusion, suggestions, and directions for future research are recommended.
Downloads
Download data is not yet available.
Article Details
How to Cite
Pararit, T., Ussahawanitchakit, P., & Boonlua, S. (2017). INTERNAL AUDIT INTELLIGENCE AND FIRM SUCCESS: EVIDENCE FROM THAI-LISTED FIRM. AU-GSB E-JOURNAL, 10(1), 3. Retrieved from http://www.assumptionjournal.au.edu/index.php/AU-GSB/article/view/2861
Section
Research
This work is licensed under a Creative Commons Attribution 4.0 International License.
The submitting author warrants that the submission is original and that she/he is the author of the submission together with the named co-authors; to the extend the submission incorporates text passages, figures, data, or other material from the work of others, the submitting author has obtained any necessary permission.
Articles in this journal are published under the Creative Commons Attribution License (CC-BY What does this mean?). This is to get more legal certainty about what readers can do with published articles, and thus a wider dissemination and archiving, which in turn makes publishing with this journal more valuable for you, the authors.