文章基本信息

标题：The Moderating Effects of Top Management Support on the Relationship Between Internal Audit Quality and Organisational Performance of Nigerian Universities
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作者：Suleiman Mohammed Bello ; Ayoib Che-Ahmad ; Nor Zalina Mohamad Yusof 等
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2017
卷号：8
期号：12
页码：133-148
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study investigate the relationship between internal audit quality (IAQ) and organizational performance with moderating variable of top management support in the federal universities in Nigeria. The independent variables consist of internal audit size (IAS), and internal audit reporting line (IARL) with organizational performance as the dependent variable. A total of 400 samples of senior internal auditors’ level were drawn from 40 Nigerian federal universities. Data was collected via questionnaires and distributed to internal auditors. 400 questionnaires were distributed, 342 were returned, 29 were rejected and 313 were retained. The data was analysed using both descriptive and inferential statistics for testing hypotheses. The results of the study after testing the direct relationship of the independent variables with the dependent variable reveals that there are no significant positive relationships be批tween the variables of IAS and IARL with organizational performance. While, the result of moderating effect of top management support in the relationship between the independent variables and organizational performance, have shown that IAS have positive and significant relationship with organizational performance, except IARL. The result shows strong correlation between the dimensions of IAQ and organizational performance and optimum performance in Nigerian federal universities is attainable when internal audit quality dimensions are functional. The study has contributed greatly in determining the effect of the moderating variable in the study which add value to the existing literature not only in the Nigerian federal universities but also the internal auditing practice in the Nigerian public sector. It is therefore recommended that the dimensions of internal audit quality should always be given attention a better service delivery and efficiency. Keywords: Internal Audit Quality, Top Management Support, Organizational Performance, Nigerian Federal Universities
其他摘要：This study investigate the relationship between internal audit quality (IAQ) and organizational performance with moderating variable of top management support in the federal universities in Nigeria. The independent variables consist of internal audit size (IAS), and internal audit reporting line (IARL) with organizational performance as the dependent variable. A total of 400 samples of senior internal auditors’ level were drawn from 40 Nigerian federal universities. Data was collected via questionnaires and distributed to internal auditors. 400 questionnaires were distributed, 342 were returned, 29 were rejected and 313 were retained. The data was analysed using both descriptive and inferential statistics for testing hypotheses. The results of the study after testing the direct relationship of the independent variables with the dependent variable reveals that there are no significant positive relationships be批tween the variables of IAS and IARL with organizational performance. While, the result of moderating effect of top management support in the relationship between the independent variables and organizational performance, have shown that IAS have positive and significant relationship with organizational performance, except IARL. The result shows strong correlation between the dimensions of IAQ and organizational performance and optimum performance in Nigerian federal universities is attainable when internal audit quality dimensions are functional. The study has contributed greatly in determining the effect of the moderating variable in the study which add value to the existing literature not only in the Nigerian federal universities but also the internal auditing practice in the Nigerian public sector. It is therefore recommended that the dimensions of internal audit quality should always be given attention a better service delivery and efficiency. Keywords : Internal Audit Quality, Top Management Support, Organizational Performance, Nigerian Federal Universities
关键词：Internal Audit Quality; Top Management Support; Organizational Performance; Nigerian Federal Universities