INTERNAL AUDITING AND PERFORMANCE OF GOVERNMENT ENTERPRISES: A NIGERIAN STUDY

Dr. BARIYIMA DAVID KIABEL

INTERNAL AUDITING AND PERFORMANCE OF GOVERNMENT ENTERPRISES: A NIGERIAN STUDY

Dr. BARIYIMA DAVID KIABEL * §

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Rivers State University of Science and Technology, P...

INTERNAL AUDITING AND PERFORMANCE OF GOVERNMENT ENTERPRISES: A NIGERIAN STUDY

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Abstract

The purpose of this paper is to assess the internal auditing practices on the financial performance of government-owned companies (GOCs) and to consider the The effect of a contextual factor-Political influence -on this relationship.While Much emperical works have given diverse reasons for the poor financial performance of GOCs, research evidence of the impact of internal auditing practices on the financial performance of GOCs in the Nigerian context is scanty.

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Dr. KIABEL. 1970. "INTERNAL AUDITING AND PERFORMANCE OF GOVERNMENT ENTERPRISES: A NIGERIAN STUDY". Global Journal of Management and Business Research, Global Journal of Management and Business Research - A: Administration & Management GJMBR-A Volume 12 (GJMBR Volume 12 Issue A6).

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords

Financial Performance Government –owned Companies Internal Auditing Nigeria Political Influence

Classification

GJMBR-A Classification FOR Code: 150102 JEL Code: M41

Submission ReceivedFebruary 9, 2012
Peer Review Double Blind
Handling Editor
Accepted February 29, 2012
Published March 12, 2012

Version of record

v1.2

Language

English

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Total Score: 153

Country: Nigeria

Subject: Global Journal of Management and Business Research

Authors: Dr. BARIYIMA DAVID KIABEL (PhD/Dr. count: 1)

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