Using a sample of internal auditors in China during the period of 2000-2018 I investigate the association between internal auditors’ characteristics and the cost of internal auditing proxied by internal auditors’ compensations Specifically I examine the following characteristics: gender age professionalism and independence and reputation The empirical results indicate that the compensation of female internal auditors is significantly lower than the one of males while internal auditors with a master’s degree or concurrently serving as independent directors have higher compensations In addition I partition the full sample by audit firms’ size and whether they are concurrently directors or supervisors and find that tenure has different impact on compensation depending on whether they were concurrently directors or supervisors or not These findings provide incremental evidence for both literature of internal audit cost and internal auditors’ characteristics
Date of Award | 2020 |
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Original language | English |
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Supervisor | Wu-Po Liu (Supervisor) |
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Determinants of Internal Audit Cost: Evidence from Chinese Internal Auditors
禎鈞, 陳. (Author). 2020
Student thesis: Doctoral Thesis