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...