Moderating Effect of Sustainable Innovation on Internal Audit Effectiveness and Sustainability Auditing Practices: Evidence from Libya’s Public Sector

Moderating Effect of Sustainable Innovation on Internal Audit Effectiveness and Sustainability Auditing Practices: Evidence from Libya’s Public Sector

This study aims to investigate how sustainable innovation (SI) influences the relationship between internal audit effectiveness (IAE) and sustainability auditing (SA) practices in Libya’s public sector, providing valuable insights into its implications for public finance governance and financial reg...

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Bibliographic Details
Main Author: Najeb Masoud
Format: Article
Language:English
Published: MDPI AG 2025-04-01
Series:International Journal of Financial Studies
Subjects:
internal audit effectiveness
sustainable innovation
audit standards and principles
sustainability auditing practices
ESG compliance
public sector governance
Online Access:https://www.mdpi.com/2227-7072/13/2/69
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