Abstract:
This study aims to examine the impact of fraud risk assessment (FRA) and internal audit activity (IA) on sustainable corporate governance (SCG) in publicly listed companies in Oman, through the lenses of Fraud Triangle Theory, Institutional Theory, and Agency Theory. The study also investigates the mediating role of IA between FRA and SCG. A descriptive cross-sectional survey design was employed, targeting members of the board of directors,...
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