The Influence Of Internal Corporate Governance Characteristics On External Audit Quality In Libyan Islamic Banks: The Moderation Role Of Islamic Work Ethics

Annakoua, Talal Salem Idrees (2025) The Influence Of Internal Corporate Governance Characteristics On External Audit Quality In Libyan Islamic Banks: The Moderation Role Of Islamic Work Ethics. PhD thesis, Universiti Sains Malaysia.

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Abstract

The main objective of this research is to empirically investigate the relationship between ICGCs and EAQ in Libyan Islamic banks. This study also analyzes how ICGCs influence EAQ in Libyan Islamic banks. It also analyzes the moderating role of IWEs in Libyan Islamic banks. The Libyan governance guideline for banking (LGGB) emphasized the importance of the three ICGMs for the EAQ: board of directors, audit committee, and internal audit. This research adopts cross-sectional quantitative deductive approach with explanatory research design.

Item Type: Thesis (PhD)
Subjects: B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc > BP1-253 Islam
Divisions: Pusat Kajian Pengurusan Pembangunan Islam (Centre for Islamic Development Management Studies (ISDEV)) > Thesis
Depositing User: Mr Aizat Asmawi Abdul Rahim
Date Deposited: 30 Sep 2026 09:26
Last Modified: 30 Sep 2026 09:26
URI: http://eprints.usm.my/id/eprint/65069

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