TY  - JOUR
T1  - The Association Between Enterprise Risk Management and Corporate Governance Quality
AU - Khudair Al Zubaidi, Firas Abbas 
JO  - International Business Management
VL  - 14
IS  - 3
SP  - 88
EP  - 99
PY  - 2020
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2020.88.99
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2020.88.99
KW  - governance quality
KW  -structural equation
KW  -corporate governance
KW  -internal audit performance
KW  -Enterprise risk management
AB  - The purpose of this study is to evaluate the
association between enterprise risk management and
quality of corporate governance. In this aspect, the
internal audit performance has been analyzed as the
mediating force in the organizations. The problem of this
study identified from the fact that corporate governance in
Iraq is diagnosed with symptoms of health hazards in
areas of laws. Yet, enterprise systems proved its benefits
in Iraqi firms. Therefore, the aim of this research is to
examine this association. The population covers all firm
listed on Amman Stock Exchange, the sample consists of
168 firms they have been chosen based on being listed
and based on the existence of enterprise risk management
system. The respondents are risk management specialists
and internal auditors. Structural equation model is used
for the statistical analysis. The results reveal a direct
positive relationship between the enterprise risk
management and the corporate governance quality. It also
reveals the partial mediating effect of the internal audit
performance, since, the relationships become stronger and
more justified. The findings highlight that organizations
require implementing different practice for effectively
allocating resources in adopting enterprise risk
management. It also emphasized on that the firms should
take into consideration human factors of usability and
necessity of training before the adoption. Besides, it is
considered as a first international study examine the
relations (mediating effect of internal audit performance)
in this frame.
ER  -