Internal Audit Implementation Gap by Ahammed Syed (8 results)

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Paperback. Condition: Brand New. 58 pages. 6.00x0.14x9.00 inches. In Stock.

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Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware 60 pp. Englisch.

Taschenbuch. Condition: Neu. This item is printed on demand - Print on Demand Titel. Neuware -The current research analyzes the internal audit implementation gap in emerging market manufacturers through the lens of configurational analysis of listed firms in South Africa and Bangladesh. Based on agency theory, institutional theory, resource-based view, and contingency theory, fsQCA is used to determine what combinations of organizational, governance and institutional factors lead to high and low implementation gaps. It was found that there are three different paths to low implementation gaps and three other paths to high gaps, where internal audit resourcing acts as a core condition in all configurations. The regulation enforcement role acts asymmetrically as a peripheral condition for low gaps but a core one for high gaps. Cross-country analysis demonstrates that due to the more developed institutional setting in South Africa, it is possible to observe a path to high institutional fit, which is not available in Bangladesh because of the less favorable environment. However, compensating paths, like family governance with resources, exist in Bangladesh. The financial consequences analysis shows that firms with a low implementation gap have significantly lower cost of capital, higher earnings quality and better operating performance. 60 pp. Englisch.…

Taschenbuch. Condition: Neu. The Internal Audit Implementation Gap in Emerging Market Manufacturing Firms | A Configurational Analysis of South Africa and Bangladesh | Syed Mir Junaid Ahammed | Taschenbuch | Englisch | 2026 | Eliva Press | EAN 9789999352918 | Verantwortliche Person für die EU: Libri GmbH, Europaallee 1, 36244 Bad Hersfeld, gpsr[at]libri[dot]de | Anbieter: preigu Print on Demand.…

Taschenbuch. Condition: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - The current research analyzes the internal audit implementation gap in emerging market manufacturers through the lens of configurational analysis of listed firms in South Africa and Bangladesh. Based on agency theory, institutional theory, resource-based view, and contingency theory, fsQCA is used to determine what combinations of organizational, governance and institutional factors lead to high and low implementation gaps. It was found that there are three different paths to low implementation gaps and three other paths to high gaps, where internal audit resourcing acts as a core condition in all configurations. The regulation enforcement role acts asymmetrically as a peripheral condition for low gaps but a core one for high gaps. Cross-country analysis demonstrates that due to the more developed institutional setting in South Africa, it is possible to observe a path to high institutional fit, which is not available in Bangladesh because of the less favorable environment. However, compensating paths, like family governance with resources, exist in Bangladesh. The financial consequences analysis shows that firms with a low implementation gap have significantly lower cost of capital, higher earnings quality and better operating performance.…