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339225

A Proposed Framework for Internal Audit Governance to rationalize Sticky Cost Behavior: With A Field Study

Article

Last updated: 25 Dec 2024

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Tags

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Abstract

This research aims to proposed framework for internal audit governance to rationalize the sticky cost behavior. Using a sample of 174 usable questionnaires were collected from a number of internal auditors, members of board of director (BOD), audit committee members, cost accountants in the Egyptian listed firm, and members of teaching staff and academics in Egyptian universities. The statistical techniques used to test the hypotheses of this research are Mann-Whitney and Chi-Square test.
The research revealed that internal audit competence has a significant positive impact on rationalizing the sticky cost behavior in the Egyptian environment. Internal audit organizational independence and internal audit individual objectivity have a significant positive impact on rationalizing the sticky cost behavior in the Egyptian environment. Due professional care by internal auditors has a significant positive impact on rationalizing the sticky cost behavior in the Egyptian environment. Internal audit quality control assurance level has a significant positive impact on rationalizing the sticky cost behavior in the Egyptian environment.

DOI

10.21608/csj.2022.339225

Keywords

Sticky cost behavior, Internal Audit, internal audit governance

Authors

First Name

علي مجاهد أحمد

Last Name

السيد

MiddleName

-

Affiliation

کلية التجارة - جامعة کفرالشيخ

Email

aalsayed1311@gmail.com

City

کفرالشيخ

Orcid

-

First Name

أيمن محمد صبري

Last Name

نخال

MiddleName

-

Affiliation

قسم المحاسبه - کلية التجارة - جامعة کفرالشيخ

Email

ayman.nakhal@com.kfs.edu.eg

City

کفرالشيخ

Orcid

-

First Name

هدير هشام السيد

Last Name

إبراهيم

MiddleName

-

Affiliation

کلية التجارة - جامعة کفرالشيخ

Email

hadeerhesham8887@gmail.com

City

-

Orcid

-

Volume

8

Article Issue

13

Related Issue

32545

Issue Date

2022-01-01

Receive Date

2021-07-23

Publish Date

2022-01-01

Page Start

826

Page End

879

Print ISSN

2356-9255

Online ISSN

2356-9263

Link

https://csj.journals.ekb.eg/article_339225.html

Detail API

https://csj.journals.ekb.eg/service?article_code=339225

Order

339,225

Type

المقالة الأصلية

Type Code

1,297

Publication Type

Journal

Publication Title

مجلة الدراسات التجارية المعاصرة

Publication Link

https://csj.journals.ekb.eg/

MainTitle

A Proposed Framework for Internal Audit Governance to rationalize Sticky Cost Behavior: With A Field Study

Details

Type

Article

Created At

25 Dec 2024