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Effect of Internal Audit Quality on the Financial Performance of Insurance Companies: Evidence from Kosovo
2022
International Journal of Applied Economics, Finance and Accounting
The study aims to investigate the effect of internal audit quality on the financial performance of insurance companies operating in Kosovo. To measure financial performance the ratio between net profit and total assets (ROA) is used. The data are taken from the 6-month financial statements of these companies for the period 2015-2021. The independent variables were internal audit standards, professional competence, independence of the auditor, and efficiency of the internal audit. In addition,
doi:10.33094/ijaefa.v12i2.551
fatcat:qrfeopwifvazlki52w6xfrp5gq