THE IMPACT OF INDEPENDENCE, ORGANIZATIONAL COMMITMENT STRATEGY, GOOD GOVERNANCE, AND ROLE AMBIGUITY ON THE PERFORMANCE OF INTERNAL AUDITORS

Abstract

The purpose of this research is to investigate the impact of independence (IND), organizational commitment (OC), good governance (GG), and role ambiguity on the performance of the government internal auditors (IAs) based on agency theory. The authors adopt quantitative primary data derived from questionnaire responses from respondents. This study employs a sample of accounting lecturers from private universities in Iraq Kurdistan region. The analytical data were collected through a survey of respondents from a total of 40 questionnaires received. SPSS_22 software was used to analyse the data (multiple linear regression analysis) and test the hypotheses. According to the results of the analysis, independence, organizational commitment and understanding of good governance have a positive effect on the performance of public internal auditors, while role ambiguity has no effect. This is the first study to examine the relationship between independence, organizational commitment, good governance, and role ambiguity on the performance of public internal auditors in Iraq.