مجلة التمويل والاستثمار والتنمية المستدامة
Volume 10, Numéro 2, Pages 61-79
2025-12-29

Implementing Corporate Governance Regulations And Activating The Role Of Internal Audit In Uae Financial Markets



Authors : Tari Soumia . El-agha Taghrid . Khelifa Assia .

Abstract

This paper analyzes the relationship between adhering to corporate governance regulations in the UAE’s financial markets and activating the internal audit function to reinforce governance process within listed companies. The findings suggest a positive correlation between the raise in complaisance with governance rules in listed companies, reflected by the increase of 95,8% in disclosure and the evolving implementation of corporate governance regulatory by the Securities and Commodities Authority. The results indicate an upward shift in the UAE’s markets capitalization to GDP, as it doubled in the years 2022 and 2023, right after the robust in governance practices such as issuing the UAE’s corporate governance code in 2020. Thereby, the stocks traded turnover ratio as the value of domestic shares traded compared to their market capitalization. Strengthen governance practices in the UAE’s financial markets was reflected on the ESG UAE index performance from 20 constitutions of best-performing stocks since its launch in 2020 till the end of 2024.

Keywords

corporate governance ; internal Audit ; market capitalization ; financial market ; ESG index

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