Applied Business Research

Applied business research

Table of Contents
Brief summary of the theory and progression in the field (i.e how has the theory developed). 2
Common themes/findings across the four articles.....................................................................3
Different themes/findings across the four articles.....................................................................3
The managerial implication of the four articles.........................................................................4
Study limitations and future research direction proposed in the four articles............................5
References..................................................................................................................................7

A brief summary of the theory and progression in the field (i.e how has the theory
developed)
Alzeban and Gwilliam (2014) stated that different factors affecting internal audit
effectiveness in Saudi Arabia. It is also assessed that data were collected through 203
management and 239 internal auditors through 79 Saudi Arabian public sector companies. In
addition, multiple regression assessment assesses the relationship amid IAE and five principal
elements. It is assessed that management support for IAE and drives the perceived efficiency
related to internal audit purpose with the view of management and internal auditor’s
perspective.
On the other side, Jizi Salama Dixon and Stratling (2014) evaluated that there is a different
lack of investigation related to the association between corporate social responsibility and
corporate governance in the banking sector. It is assessed that after US sub-prime debt crisis,
corporate governance has an impact on the role of the board of directors as well as the quality
of CSR disclosure in US-listed banks. In addition, this research paper is focusing on a sample
of large US commercial bank for the period 2009-2011. It also states the ways of controlling
the audit committee characteristic, the frequency of board meeting, the profitability of banks,
size, and risk. The two board characteristics are usually related to security of shareholder
interest and this will positively impact on CSR disclosure.
Peters and Romi (2014) assessed that this investigation facilitates sustainability-oriented
corporate governance mechanism and it affects the controlled assurance associated with
corporate sustainability statement. It also focuses on existence and features of environmental
groups such as chief sustainability officer and board of directors between the management
team. It also examines the assurance services, which is beneficial for making difference
between those services offered by consultants, professional accountants, as well as internal
auditors.