This paper aims to explore the role of audit committees (ACs) in the Libyan banking sector (LBS) and to investigate the impact on AC practice of the sector’s recent shift to an Islamic banking system. Little is known about the role of these committees, which were only made compulsory in Libya...

Financial scandals in developed countries such as the USA and the UK have highlighted the need for greater transparency and credibility in order to protect shareholders and stakeholders alike. It has been argued that the audit committee (AC) is a key mechanism for achieving this transparency and...

Arabic Abstract:تهدف هذه الدراسة إلى دراسة وتحليل دور لجان المراجعة في دعم كفاءة وفاعلية وظيفة المراجعة الداخلية في الشركات الصناعية الليبية. لتحقيق ذلك، تم استخدام...

English Abstract: The study aims to expand the literature by providing exploratory evidence on the factors associated with the interaction between the audit committee and the internal audit function to strengthen corporate governance, as well as exploring the obstacles that prevent this...

English Abstract: The study aims to explore the creative accounting methods and practices used in Libyan commercial banks, and then to identify the effectiveness of the internal audit function in limiting these methods and practices. To achieve the aims of the study, the descriptive analytical...

This study narratively examines the concept of corporate governance in Libya from a political, economic, banking perspective. As such, the study explores how to develop corporate governance in Libya and it presents an overview of the development of Libya’s accounting and auditing profession...

This study aims to investigate the relationship between the audit committees and external auditors by showing the main role that the audit committees play in supporting the work of the external auditors to enhance corporate governance in Libyan commercial banks. To achieve the research aims, a...