Audit committee effectiveness, internal audit function and sustainability reporting practices

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dc.contributor.authorTumwebaze, Zainabu
dc.contributor.authorBananuka, Juma
dc.contributor.authorKigongo Kaawaase, Twaha
dc.contributor.authorTirisa Bonareri, Caroline
dc.contributor.authorMutesasira, Fred
dc.date.accessioned2022-11-08T14:37:39Z
dc.date.available2022-11-08T14:37:39Z
dc.date.issued2021
dc.description.abstractThe purpose of this study is to examine the association between audit committee effectiveness (ACE), internal audit function (IAF) and sustainability reporting practices. Design/methodology/approach – Using a cross-sectional and correlational design, useable questionnaires were received from 48 financial services firms in Uganda. The data were analyzed using Statistical Package for Social Sciences. Findings – results indicate that ACE and IAF are positively and significantly associated with sustainability reporting practices. ACE and IAF are more significantly associated with economic and social indicators than environmental sustainability indicators. Research limitations/implications – In terms of practice, it is no longer a matter of having internal auditors and audit committees in place but rather those who are mindful of the welfare of society and the natural environment. The effectiveness of the board audit committee and a functioning internal audit can be assessed in terms of their recommendations and decisions regarding improvements in the welfare of society and the natural environment in addition to the traditionally known performance benchmarks. Practical implications – The study focuses on only financial services firms in Uganda, and this is a small sample. Future studies may focus on larger samples to enable comparison of the results. Originality/value – This study provides insights on the initial understanding of the association between ACE, IAF and sustainability reporting practices using evidence from a developing African country – Uganda.en_US
dc.identifier.citationTumwebaze, Z., Bananuka, J., Kaawaase, T. K., Bonareri, C. T., & Mutesasira, F. (2021). Audit committee effectiveness, internal audit function and sustainability reporting practices. Asian Journal of Accounting Research. DOI 10.1108/AJAR-03-2021-0036en_US
dc.identifier.other10.1108/AJAR-03-2021-0036
dc.identifier.urihttps://nru.uncst.go.ug/handle/123456789/5194
dc.language.isoenen_US
dc.publisherAsian Journal of Accounting Researchen_US
dc.subjectSustainability reporting practicesen_US
dc.subjectAudit committee effectivenessen_US
dc.subjectInternal audit functionen_US
dc.subjectLegitimacy theoryen_US
dc.subjectAgency theoryen_US
dc.subjectUgandaen_US
dc.titleAudit committee effectiveness, internal audit function and sustainability reporting practicesen_US
dc.typeArticleen_US
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