@article{MAKHILLJEAS201813815996,
    title = {Internal Audit Function, Ownership Structure and Firm Performance in Iraq},
    journal = {Journal of Engineering and Applied Sciences},
    volume = {13},
    number = {8},
    pages = {2098-2102},
    year = {2018},
    issn = {1816-949x},
    doi = {jeasci.2018.2098.2102},
    url = {https://makhillpublications.co/view-article.php?issn=1816-949x&doi=jeasci.2018.2098.2102},
    author = {Hassnain,Kamarul Bahrain and},
    keywords = {Firm performance,Iraq,internal and external corporate mechanisms,ownership,structure,sound},
    abstract = {This study investigated the influence of corporate governance mechanisms on firm performance of
public listed companies in Iraq. Specifically, the study examined the effect of internal audit function,
government share ownership and private share ownership on firm performance. The study utilized data
extracted from the annual report of public listed companies on the Iraqi Stock Exchange between the period of
2012-2015. The result obtained from the regression revealed a positive and significant relationship between
internal audit department establishments, government share ownership and firm performance while it was found
that private shareholding does not have any relationship with firm performance. This implies that listed
companies that established internal audit department and whose shares are substantially held by the
government perform very well due to strong monitoring mechanism. The findings of this study create a case
for both policy makers and management of listed companies in Iraq on the significant of sound corporate
governance.}
    }