The Association between Internal Audit Quality and Operating Performance

• Main Authors: CHEN, YU-I, 陳祐誼
• Other Authors: LIN, YU-CHIH
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/gg582r

碩士 === 國立雲林科技大學 === 會計系 === 105 === The samples in this study were listed companies in Taiwan. The information about internal audit team members was collected by questionnaire, sample period from 2013 for 2015, to measure internal audit quality. The quantitative analysis was conducted through multiple regression analysis by Panel Least Squares (PLS). This paper aims to examine the correlation between internal audit quality and operating performance. Results of the empirical research showed that there is significantly positive associated between internal audit quality and operating performance, and I further examined the correlation between internal auditor characteristics and operating performance. The findings showed that the number of internal auditors and professional licenses ratio are significantly positive associated with operating performance. The possibilities of internal auditors transferring to other management position were negatively associated with market performance.