GROUP ASSIGNMENT 1

DATA ANALYSIS BDMR 8053

Presenter Name
1. Premkumar Kumaran (905191)
2. Darius (905556)
3. Huin Ailing Saraswathy Nair (905121)
4. Nur Alia Che Abdullah (905406)
5. Sathiaseelan (905123)

Sensitivity: Internal
OUTLINE
1. INTRODUCTION TO THE RESEARCH
PAPER
2. RESEARCH OBJECTIVES
3. RESEARCH QUESTIONS
4. HYPOTHESIS DEVELOPMENT
5. RESEARCH METHODOLOGY
6. FRAMEWORK OF THE STUDY

2/7/20XX 2
Sensitivity: Internal
 INTRODUCTION TO THE
RESEARCH PAPER
Item Description
Research Title CEO characteristics, management support for
internal audit and corporate performance: an
analysis of listed Malaysian companies
Author Abdulaziz Alzeban
Publication Date 12 October 2021
Publisher Emerald Insight
Area of Study Corporate Performance
Background of Inadequate research that study and discuss the
Study relationship between CEO characteristics and
Internal Audit findings and recommendations as
well as their implementation and subsequent
moderation effects upon corporate performance
Research Quantitative; Deductive
Continuum &
Design 2/7/20XX 3

Journal DOI DOI 10.1108/MAJ-02-2021-3012

Sensitivity: Internal
RESEARCH OBJECTIVES

This study aims to advance the discussion on internal audit (IA) findings
by empirically investigating the relationship between chief executive
officer (CEO) characteristics and the IA function, particularly IA findings
and implementing IA recommendations and examining whether CEO and
management support for IA moderate the effect of the recommendations
on corporate performance

Sensitivity: Internal
RESEARCH QUESTIONS
Three research questions are formulated:

1. Is there an association between CEO characteristics and the number of IA finding, as well
as whether these are implemented by auditees? (Three CEO characteristics were used;
CEO education, experience, and tenure)
2. Do CEO characteristics moderate the effect of implementing IA recommendations on im-
proving corporate performance? (Two indicators used as measures of corporate perfor-
mance were return on assets and Tobin’s Q.)
3. Is there a relationship between management support for IA and corporate performance and
does such support moderate the effect of implementing IA recommendations on enhancing
performance? (Indicators of management support for IA; prompt responses from the senior
management to IA recommendations, input from senior management to the IA activity plan,
and ensuring sufficient resources to IA.)

Sensitivity: Internal
HYPOTHESIS DEVELOPMENT
LITERATURES
• Prior studies on CEO characteristics and corporate performance (Hsu et al., 2021; Naseem et al.,
2020; Sheikh, 2018; Smirnova and Zavertiaeva, 2017)
• Prior studies on Senior Management and Internal Audit; CEO financial acumen and Internal Audit
(Baatwah et al., 2015; Matsunaga and Yeung, 2008; Naseem et al., 2020; Oradi et al, 2020)

HYPOTHESIS
H1: CEO characteristics moderate the effect of implementing Internal Audit
recommendations on corporate performance
H2: Management support for IA moderates the effect of implementing Internal Audit
recommendations on corporate performance.

Sensitivity: Internal
RESEARCH METHODOLOGY

LOREM IPSUM
• LOREM IPSUM

Sensitivity: Internal
FRAMEWORK OF THE STUDY

LOREM IPSUM
• LOREM IPSUM

Sensitivity: Internal
THANK YOU!

Sensitivity: Internal