Study On The Relationship Between Audit Quality Perception And Corporate Governance

Authors

  • Aura Oana Mustatea "Valahia" University from Targoviste
  • Carmen Mihaela Bulau "Valahia" University from Targoviste
  • Lucian Cosmin Badalau "Valahia" University from Targoviste

Abstract

The purpose of this study is to assess how the different elements of the audit process contribute to corporate governance. The sample comprises 124 firms, chosen using convenience sampling. The respondents are risk management specialists and internal auditors. To analyze the data, a structural equation model is employed. The results demonstrate a direct and positive correlation between the components of the audit process and the perception of corporate governance quality. These findings underscore the importance for organizations to adopt diverse practices that effectively allocate resources to enhance the quality of the audit process.

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Published

2024-04-30

How to Cite

Mustatea, A. O., Bulau, C. M., & Badalau, L. C. (2024). Study On The Relationship Between Audit Quality Perception And Corporate Governance. Acta Universitatis Danubius. Œconomica, 20(2). Retrieved from https://dj.univ-danubius.ro/index.php/AUDOE/article/view/2718

Issue

Section

Business Administration and Business Economics