TY  - JOUR
T1  - Internal Audit Function, Ownership Structure and Firm Performance in Iraq
AU - Raghib Talab, Hassnain AU - Bin Abdul Manaf, Kamarul Bahrain AU - Binti Abdul Malak, Siti Seri Delima 
JO  - Journal of Engineering and Applied Sciences
VL  - 13
IS  - 8
SP  - 2098
EP  - 2102
PY  - 2018
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2018.2098.2102
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2018.2098.2102
KW  - Firm performance
KW  -Iraq
KW  -internal and external corporate mechanisms
KW  -ownership
KW  -structure
KW  -sound
AB  - 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.
ER  -