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

نوع المستند : المقالة الأصلية

المؤلفون

1 کلية التجارة - جامعة کفرالشيخ

2 قسم المحاسبه - کلية التجارة - جامعة کفرالشيخ

المستخلص

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.

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