2023
DOI: 10.22610/imbr.v15i2(i).3363
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Does Internal Audit Quality Improve Firm Performance? The Moderating Effect of Chief Audit Executive Gender

Hella Dellai

Abstract: This study aims to investigate the association between the quality of the Internal Audit Function (IAF) and firm performance and to examine whether the gender of the Chief Audit Executive (CAE) affects this relationship. Based on a sample of 75 Tunisian-listed companies from 2015 to 2019, the authors use GLS regression methods to analyze the data. The results show that internal audit quality has a positive and significant relationship with firm performance proxied by Tobin's Q. There is also evidence that the … Show more

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