期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2016
卷号：25
期号：1
页码：790-799
语种：German
出版社：University of Oradea
摘要：The aim of this paper is to determine the implications of the internal audit on bank profitability. We have conducted a Multiple Linear Regression Model using data from 15 Romanian commercial banks. The data used in our model is for a ten years period (2003-2012) as reported by the Bureau Van Dijk database and the annual reports of the banks from our sample. The result of fixed effects (within) regression suggests that fixed model is a better choice than ordinary least squares models for estimating influence on ROAA. The results showed that independent auditors and CEO duality (as dummy variables) influence (being statistically significant and having expected sign of coefficients) bank profitability regarding the commercial banks in Romania in the analyzed period of time.
