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All Journal Accounting Analysis Journal International Business and Accounting Research Journal
Mustafa, Aree Saeed
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Economics, Econometrics & Finance

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Factors Impact on Internal Audit Effectiveness: The Case of Duhok University in Kurdistan-Iraq Abdullah, Ahmed Yahya; Mustafa, Aree Saeed
International Business and Accounting Research Journal Vol 4, No 2 (2020): July 2020 Article in press
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ibarj.v4i2.128

Abstract

This study investigates the factors impact on internal audit effectiveness (IAE) in Kurdistan Iraq. Data were collected from 15 directors of Colleges and 15 internal audit managers at University of Duhok. The relationship between IAE and three principle factors has been examined using multiple regression analysis. Findings reflect that management support for IAE perceived effectiveness of internal audit from both directors of colleges and internal auditor’s perspective. Management support is related to occupy experienced and trained staff, providing sufficient resources. However, this study found insignificant relationship between independence of the internal audit and internal audit effectiveness.
Board Characteristics and Firm Performance: Evidence from Manufacture Sector of Jordan Amedi, Ari Muhammad Rashid; Mustafa, Aree Saeed
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.39577

Abstract

The objective of the study is to investigate the impact of the board of directors’ features on the financial performance of companies, which is measured using return on equity. This study utilized secondary data approach. A population is all companies listed in Amman Stock Exchange (ASE), while the sample consists of all Jordanian companies from manufacture sector from 2016 to 2018. Multiple regression has been used to test this study hypothesis and meet its objective. This study finding aligns with agency theory and resource dependence theory propositions, that the size of the board of directors is negatively related to firm performance. On the other hand, the board of directors' independence and female directors are having a positive influence on firm performance. Finally, this study recommends future studies in Jordan to include all sectors of capital market of Jordan and other corporate governance variable such as ownership structure and examine its influence in the relationship between the board of directors' features and firm performance. Keywords: Board Characteristics; Firm Performance; Jordan
Board Characteristics and Firm Performance: Evidence from Manufacture Sector of Jordan Amedi, Ari Muhammad Rashid; Mustafa, Aree Saeed
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.39577

Abstract

The objective of the study is to investigate the impact of the board of directors’ features on the financial performance of companies, which is measured using return on equity. This study utilized secondary data approach. A population is all companies listed in Amman Stock Exchange (ASE), while the sample consists of all Jordanian companies from manufacture sector from 2016 to 2018. Multiple regression has been used to test this study hypothesis and meet its objective. This study finding aligns with agency theory and resource dependence theory propositions, that the size of the board of directors is negatively related to firm performance. On the other hand, the board of directors' independence and female directors are having a positive influence on firm performance. Finally, this study recommends future studies in Jordan to include all sectors of capital market of Jordan and other corporate governance variable such as ownership structure and examine its influence in the relationship between the board of directors' features and firm performance. Keywords: Board Characteristics; Firm Performance; Jordan
Co-Authors Abdullah, Ahmed Yahya Amedi, Ari Muhammad Rashid