Thanyagamon Pararit, Business School
2014 International Journal of Business Research  
This research aims at investigating the relationships among five dimensions of internal audit intelligence (best internal audit concept, internal audit knowledge wellroundedness, internal audit skepticism focus, internal audit ethics awareness, and internal audit excellence mindset) and firm success through the mediating influences of internal audit planning effectiveness, best internal audit practice, and internal audit review efficiency. In this study, data were collected by mail survey
more » ... onnaire of 126 Thai-listed firms in Thailand. The results of OLS regression analysis indicated that internal audit knowledge wellroundedness has a significant positive effect on best internal audit practice, internal audit planning effectiveness, and internal audit review efficiency on the consequents. In addition, internal audit quality consequents have a significant positive association with firm success. To verify and increase managerial and contributions of the study, future research needs to collect data from a larger population or comparative population in order to increase the reliability of the results, as well as use another sample population, such as certified public accountants (CPAs), governmental auditors (GAs),or others in Thailand. A potential discussion concerning the research results is effectively implemented in the study. Theoretical and managerial contributions are explicitly provided. The conclusion, suggestions, and directions for future research are recommended.
doi:10.18374/ijbr-14-4.10 fatcat:qszmacmvtrbujhes5r66ksuw6e