Research and Publications

Research

My research explores how internal audit contributes to better corporate governance, reduces information asymmetry, strengthens managerial accountability and supports the alignment of organisational stakeholders.

Published Research

2025

Resolving Principal–Agent Conflicts: Revisiting Agency Theory Through the Lens of Internal Audit

This paper revisits agency theory by examining internal audit as a governance mechanism for addressing conflicts between principals and agents. It discusses how internal audit can reduce information asymmetry, control agency costs, improve accountability and strengthen stakeholder confidence.

Journal:: International Journal of Innovative Science and Research Technology (IJISRT), 10(10), 1050-1059
DOI:: 10.38124/ijisrt/25oct380
Citation:: Ajaegbu, E. E., & Mmaye, S.-J. (2025). International Journal of Innovative Science and Research Technology, 10(10), 1050-1059.

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Ongoing Research

Does Internal Audit Reduce Principal–Agent Conflicts? An Empirical Test of Agency Theory

Data Collection and Research Development

This empirical study examines whether internal audit effectiveness reduces principal–agent conflict within Nigerian financial institutions. It evaluates the roles of information asymmetry, agency costs, managerial accountability and board independence.

Research areas

Internal audit effectivenessPrincipal–agent conflictInformation asymmetryAgency costsManagerial accountabilityBoard independenceNigerian financial institutions

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Interests

Research interests

Internal Audit EffectivenessAgency TheoryCorporate GovernanceInformation AsymmetryAudit QualityManagerial AccountabilityFinancial InstitutionsBoard OversightTechnology and Audit Analytics

Research Collaboration

I welcome opportunities to collaborate with academics, practitioners, professional bodies and institutions working in internal audit, governance, accounting, risk and financial services.

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