FINANCIAL EXPERTISE, AUDIT QUALITY, AND INTELLECTUAL CAPITAL TOWARD LIBYAN BANKS PERFORMANCE AND REPORTING

Abstract

In the realm of financial studies, understanding the intricate dynamics between various variables is paramount. This study embarks on an exhaustive review of existing literature to construct a cohesive framework paper that delineates the relationships between key financial variables. The study introduces three primary independent variables: Financial expertise, Internal audit quality, and Intellectual capital with the latter further subdivided into Human capital, Customer capital, and Organizational capital. Moreover, Bank performance is presented as a mediating variable, accentuating its role in influencing financial reporting quality, the study's dependent variable. By unearthing the nuanced interconnections among these elements, the study offers a structured perspective on how distinct financial facets converge to shape the quality of financial reporting within the banking sector. This paper serves as a foundation for stakeholders, researchers, and industry professionals, elucidating the significance and interplay of these financial determinants.

Keywords: Financial expertise, Internal audit quality, Intellectual capital, Human capital, Customer capital, Organizational capital, Bank performance, and Financial reporting quality