Investigating the Role of the Chief Audit Executive Gender on the Relationship Between the Internal Audit Quality and Firm Performance
Subject Areas :
بیتا مشایخی
1
,
Amrolahi Mohammad Reza
2
1 - استاد گروه حسابداری دانشگاه تهران
2 - Accounting and Auditing Department
Keywords: Internal Audit Quality, Chief Audit Executive (CAE), Gender, Performance,
Abstract :
Purpose The purpose of this research is to investigate the moderating role of the Chief Audit Executive (CAE) Gender on the relationship between internal audit quality and firm performance. Methodology: Data was collected using the information disclosed by the registered companies at the TSE during the years 2018 to 2022 in the Codal and then analyzed has been done with using the regression equation method (GLS). Results: The results showed that the CAE did not have a significant effect on the relationship between the quality of internal audit and the performance of the investigated business units. Conclusion: Results show that in the investigated companies, the financial performance of companies in the short term is affected by several factors such as sanctions, exchange rate changes, and other factors. There are factors that directly and indirectly affect the performance of companies, and the mentioned factors are not under the control of the business unit. The implementation of high-quality internal audit cannot neutralize the negative effect of some of these factors in practice negative relationship between the quality of internal audit and the performance of the business unit, and the gender of CAE was not identified as significant in this relationship. Contribution: Considering that no research measures moderating role of CAE on the relationship between the quality of the internal audit on the performance of the business unit in Iran, this research helps to fill this gap.
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