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Review Open access 2026

Developing Internal Auditing Value-Adding (IAVA) Model: Unpacking Corporate Governance Mechanisms Pathways to Shareholder Value

Corporate governance research provides inconsistent evidence on whether formal governance mechanisms contribute to shareholder value, suggesting that governance structures may require organisational capabilities that translate oversight into shareholder value-creation. This study develops and empirically validates the...

A. Dawuda · 0 citations

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