Internal audit function, audit committee effectiveness and accountability in the Ugandan statutory corporations

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dc.contributor.authorBananuka, Juma
dc.contributor.authorKorutaro Nkundabanyanga, Stephen
dc.contributor.authorNalukenge, Irene
dc.contributor.authorKaawaase, Twaha
dc.date.accessioned2022-09-26T19:01:27Z
dc.date.available2022-09-26T19:01:27Z
dc.date.issued2018
dc.description.abstractThe purpose of this study is to investigate the contribution of internal audit function and audit committee effectiveness on accountability in statutory corporations (SCs). Design/methodology/approach – This study is cross sectional and correlational. Data have been collected through a questionnaire survey of 52 SCs in Uganda through their Chief Internal Auditors and Chief Finance Officers. Data have been analysed using Statistical Package for Social Sciences. Findings – The internal audit function significantly contributes to accountability of SCs in Uganda and audit committee effectiveness is not where effective internal audit is present in such organisations. However, audit committee effectiveness significantly contributes to accountability when an internal audit function is not present. Research limitations/implications – The use of hierarchical regression is prone to problems associated with sampling error. However, the likelihood of these problems is mitigated by the interface with data. Originality/value – Whereas hitherto both internal audit function and audit committee effectiveness had been viewed as explanations of accountability, this study only confirms the internal audit function as a significant predictor of SCs’ accountability relative to audit committee effectiveness.en_US
dc.identifier.citationBananuka, J., Nkundabanyanga, S. K., Nalukenge, I., & Kaawaase, T. (2018). Internal audit function, audit committee effectiveness and accountability in the Ugandan statutory corporations. Journal of Financial Reporting and Accounting. DOI 10.1108/JFRA-07-2016-0062en_US
dc.identifier.other10.1108/JFRA-07-2016-0062
dc.identifier.urihttps://nru.uncst.go.ug/handle/123456789/4828
dc.language.isoenen_US
dc.publisherJournal of Financial Reporting and Accountingen_US
dc.subjectPublic sectoren_US
dc.subjectUgandaen_US
dc.subjectAccountabilityen_US
dc.subjectInternal auditen_US
dc.subjectAudit committeesen_US
dc.subjectStatutory corporationsen_US
dc.titleInternal audit function, audit committee effectiveness and accountability in the Ugandan statutory corporationsen_US
dc.typeArticleen_US
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