Quality of financial reporting as a measure of internal audit effectiveness a study of Irish non-financial PLCs

dc.contributor.advisorHickey, Philipen
dc.contributor.authorWozniak, Tomasz
dc.date.accessioned2021-04-26T16:29:50Z
dc.date.available2021-04-26T16:29:50Z
dc.date.issued2020
dc.description.abstractAbility to demonstrate Internal Audit’s capability to fulfil its role in the organisation is crucial in defining its future role and significance. This study investigates the relationship between the Internal Audit Function and Quality of Financial Reporting. Using a pioneering research design it shows that a positive relationship between the presence of Internal Audit Function and Accruals Quality (a proxy for Quality of Financial Reporting) exists. Results indicate that outsourcing negatively affects Accruals Quality however the company size is an important factor in both cases. The study also explores the state of Internal Audit among non-financial PLCs in Ireland and reveals that adoption of the Internal Audit Function is not universal and its presence strongly related to company size. Internal Audit departments concentrate on the assurance function, widely implement Internal Audit charter and functional reporting to the Audit Committee. Internal Audit outsourcing is more common in mid-size companies and possibly a transition stage before introducing an in-house department.en
dc.identifier.citationWozniak, T. (2020). Quality of financial reporting as a measure of internal audit effectiveness a study of Irish non-financial PLCs Masters Thesis, Dublin Business School.en
dc.identifier.urihttps://esource.dbs.ie/handle/10788/4207
dc.language.isoenen
dc.publisherDublin Business Schoolen
dc.rightsItems in Esource are protected by copyright. Previously published items are made available in accordance with the copyright policy of the publisher/copyright holder.en
dc.rights.holderCopyright: The authoren
dc.rights.urihttp://esource.dbs.ie/copyrighten
dc.subjectCorporate Governanceen
dc.titleQuality of financial reporting as a measure of internal audit effectiveness a study of Irish non-financial PLCsen
dc.typeThesisen
dc.type.degreelevelMBAen
dc.type.degreenameMBA in Financeen
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