Corporate governance, internal audit quality and financial reporting quality of financial institutions

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dc.contributor.authorKigongo Kaawaase, Twaha
dc.contributor.authorNairuba, Catherine
dc.contributor.authorAkankunda, Brendah
dc.contributor.authorBananuka, Juma
dc.date.accessioned2022-11-08T15:06:03Z
dc.date.available2022-11-08T15:06:03Z
dc.date.issued2021
dc.description.abstractThe purpose of this study is to establish the relationship between corporate governance attributes (board expertise, board independence and board role performance), internal audit quality and financial reporting quality using evidence from Uganda’s financial institutions. Design/methodology/approach – This study research design is cross sectional and correlational. The study used a questionnaire survey of Chief Finance Officers, Senior Accountants and Internal audit managers of financial institutions in Uganda. Data were analyzed with the help of Statistical Package for Social Sciences. Findings – Results indicate that board expertise and board role performance are significantly associated with financial reporting quality. Also, internal audit quality is significantly associated with financial reporting quality. Board independence is not a significant predictor of financial reporting quality. Originality/value – This paper provides insights of what matters for financial reporting quality in Uganda’s financial reporting quality. It uses the qualitative characteristics of financial statements to measure financial reporting quality. This paper focuses mainly on the conceptual framework developed by the International Accounting Standards Board.en_US
dc.identifier.citationKaawaase, T. K., Nairuba, C., Akankunda, B., & Bananuka, J. (2021). Corporate governance, internal audit quality and financial reporting quality of financial institutions. Asian Journal of Accounting Research. DOI 10.1108/AJAR-11-2020-0117en_US
dc.identifier.other10.1108/AJAR-11-2020-0117
dc.identifier.urihttps://nru.uncst.go.ug/handle/123456789/5196
dc.language.isoenen_US
dc.publisherAsian Journal of Accounting Researchen_US
dc.subjectCorporate governanceen_US
dc.subjectInternal audit qualityen_US
dc.subjectFinancial reporting qualityen_US
dc.subjectUgandaen_US
dc.titleCorporate governance, internal audit quality and financial reporting quality of financial institutionsen_US
dc.typeArticleen_US
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