Corporate Governance, Internal Audit Function and Accountability in Statutory Corporations

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dc.contributor.authorTumwebaze, Zainabu
dc.contributor.authorMukyala, Veronica
dc.contributor.authorSsekiziyivu, Bob
dc.contributor.authorTirisa, Caroline Bonareri
dc.contributor.authorTumwebonire, Ashim
dc.date.accessioned2022-09-01T15:40:40Z
dc.date.available2022-09-01T15:40:40Z
dc.date.issued2018
dc.description.abstractThe purpose of this study was to establish the contribution of corporate governance and internal audit function on accountability in statutory corporations. This study is cross sectional and correlational. Data were collected through a questionnaire survey of 66 corporations. Data were analysed using Statistical Package for Social Sciences. Correlation results indicate a positive association between corporate governance and accountability as well as internal audit function and accountability while regression results indicate that only internal audit function is a significant predictor of accountability. The regression model shows that both internal audit function and corporate governance predict 36.2% of the variance in accountability of statutory corporations. This study is relevant to policy makers in terms of ensuring strong policies are in place to manage risks and to make sure that there are effective internal controls for better accountability in these enterprises. Whereas both corporate governance and internal audit function had been viewed as possible explanations of accountability, this study only confirms internal audit function as a significant predictor of accountability.en_US
dc.identifier.citationTumwebaze, Z., Mukyala, V., Ssekiziyivu, B., Tirisa, C. B., & Tumwebonire, A. (2018). Corporate governance, internal audit function and accountability in statutory corporations. Cogent Business & Management, 5(1), 1527054.https://doi.org/10.1080/23311975.2018.1527054en_US
dc.identifier.issn2331-1975
dc.identifier.urihttps://nru.uncst.go.ug/handle/123456789/4519
dc.language.isoenen_US
dc.publisherCogent Business & Managementen_US
dc.subject: accountability; corporate governance; internal audit function; statutory corporations; Ugandaen_US
dc.titleCorporate Governance, Internal Audit Function and Accountability in Statutory Corporationsen_US
dc.typeArticleen_US
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