The Economic Impact of Internal Auditing in Improving External Auditing in Light of Environmental Corporate Governance Rules: an Applied Study on Libyan Agricultural Companies.
Elmaghraby, A., El Rakyby, M. (2024). The Economic Impact of Internal Auditing in Improving External Auditing in Light of Environmental Corporate Governance Rules: an Applied Study on Libyan Agricultural Companies.. EKB Journal Management System, 4(1), 91-109. doi: 10.21608/jdea.2023.243838.1037
Abdelhafyz Elmaghraby; Mohamed El Rakyby. "The Economic Impact of Internal Auditing in Improving External Auditing in Light of Environmental Corporate Governance Rules: an Applied Study on Libyan Agricultural Companies.". EKB Journal Management System, 4, 1, 2024, 91-109. doi: 10.21608/jdea.2023.243838.1037
Elmaghraby, A., El Rakyby, M. (2024). 'The Economic Impact of Internal Auditing in Improving External Auditing in Light of Environmental Corporate Governance Rules: an Applied Study on Libyan Agricultural Companies.', EKB Journal Management System, 4(1), pp. 91-109. doi: 10.21608/jdea.2023.243838.1037
Elmaghraby, A., El Rakyby, M. The Economic Impact of Internal Auditing in Improving External Auditing in Light of Environmental Corporate Governance Rules: an Applied Study on Libyan Agricultural Companies.. EKB Journal Management System, 2024; 4(1): 91-109. doi: 10.21608/jdea.2023.243838.1037

The Economic Impact of Internal Auditing in Improving External Auditing in Light of Environmental Corporate Governance Rules: an Applied Study on Libyan Agricultural Companies.

Journal of Desert and Environmental Agriculture
Article 6, Volume 4, Issue 1, 2024, Page 91-109  XML PDF (835.42 K)
Document Type: Original Research
DOI: 10.21608/jdea.2023.243838.1037
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Authors
Abdelhafyz Elmaghraby email 1; Mohamed El Rakyby2
1ISGR Institue
2Faculty of Commerce, Damanhour University
Abstract
The main objective of the study is to address the economic effect of internal audit in improving the quality of external audit in the light of achieving the requirements of Environmental corporate governance rules, Analyzing the relationship between internal audit and Environmental corporate governance rules, analyzing the relationship between the quality of the external audit process and Environmental corporate governance rules, and testing research hypotheses on the relationship between internal audit and Environmental corporate governance rules to improve the quality of external audit in the Libyan business environment. The logistic regression model was used in this study to test its hypotheses, and the study population was represented by agriculture sector companies: Al-Haram Company, Al-Jusoor Company, Al-Tafani Company, and Al-Itqan Company. The study reached the development of Environmental corporate governance from a scientific and practical point of view, in line with technological and economic developments, with the aim of solving the problems of separating ownership from management, It also concluded that the success of Environmental corporate governance
Keywords
Environmental Corporate Governance; Economic Effect Internal Auditing; Environmental Sustainability
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