The Relation between Agility Audit, Risk and Compliance for Financial Performance in UAE Public Companies: An Empirical Study

International Journal of Accounting and Management Sciences (IJAMS)
July 2023

DOI https://www.doi.org/10.56830/IJAMS07202301

Authors

Noora Ayoob Mohammed Hassan
Dr. Badariah binti Haji Din
Dr. Vally, Senasi

Abstract

The current study has been concentrated only on listed government-owned companies in UAE because of the recent corporate frauds and imprisonment and punishment by the courts of UAE. The sample of the study depended upon 60 listed government-owned companies during the period from 2018 to 2022. The study concluded that (Agility audit imposes considerable influence over financial Performance, Risk management has a prominent impact over financial performance and Compliance with accounting standards has significant impact on financial performance. This result like some previous studies that conducted in different contexts. On the other hand, IFRS compliance is strongly connected with FP according to previous studies.
Keywords: Agility Audit – Risk – Compliance – Financial Performance

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