After corporate scandals of Tyco, Enron, and WorldCom, public trust in firms
operation such as accounting and reporting practices has decreased. Shareholders need
to ensure that managers of the firms work appropriately in order to protect their rights
and welfare. As a result, corporate governance is necessary. There are evidences
providing that internal auditing has been a mechanism that helps increase the efficiency
and effectiveness of corporate governance. In addition, internal auditing has also
become an influence of firm stability. Then, the objective of this research is to examine
the effects of internal audit innovation on firm stability through mediating influences of
financial report reliability, organizational process improvement, and risk management
effectiveness. Also, this research investigates the impacts of employee competency for
operation, proactive strategy, and competitive learning on international audit innovation
via change awareness as a moderator. Likewise, the sample of this research is Thailisted
firms
After corporate scandals of Tyco, Enron, and WorldCom, public trust in firms
operation such as accounting and reporting practices has decreased. Shareholders need
to ensure that managers of the firms work appropriately in order to protect their rights
and welfare. As a result, corporate governance is necessary. There are evidences
providing that internal auditing has been a mechanism that helps increase the efficiency
and effectiveness of corporate governance. In addition, internal auditing has also
become an influence of firm stability. Then, the objective of this research is to examine
the effects of internal audit innovation on firm stability through mediating influences of
financial report reliability, organizational process improvement, and risk management
effectiveness. Also, this research investigates the impacts of employee competency for
operation, proactive strategy, and competitive learning on international audit innovation
via change awareness as a moderator. Likewise, the sample of this research is Thailisted
firms
การแปล กรุณารอสักครู่..
