Incentives for voluntary formation of internal audit departments.

This study investigates the factors that explain the voluntary formation of internal audit departments among listed companies in Singapore. The factors examined include firm size, complexity, proportion of directors’ shareholding, liquidity, external auditor type, industry type and time period the c...

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Bibliographic Details
Main Authors: Lee, Hwai Chi., Ng, Wai Mun., Koh, Miang Cze.
Other Authors: Ng, Terence Bu Peow
Format: Final Year Project
Published: 2008
Subjects:
Online Access:http://hdl.handle.net/10356/10821
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Institution: Nanyang Technological University
Description
Summary:This study investigates the factors that explain the voluntary formation of internal audit departments among listed companies in Singapore. The factors examined include firm size, complexity, proportion of directors’ shareholding, liquidity, external auditor type, industry type and time period the company was listed.