Antecedents and organisational performance implications of internal audit effectiveness: some propositions and research agenda
Article
Article Title | Antecedents and organisational performance implications of internal audit effectiveness: some propositions and research agenda |
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ERA Journal ID | 19114 |
Article Category | Article |
Authors | Mihret, Dessalegn Getie (Author), James, Kieran (Author) and Mula, Joseph M. (Author) |
Journal Title | Pacific Accounting Review |
Journal Citation | 22 (3), pp. 224-252 |
Number of Pages | 29 |
Year | 2010 |
ISSN | 0114-0582 |
Digital Object Identifier (DOI) | https://doi.org/10.1108/01140581011091684 |
Abstract | Purpose – This paper synthesises relevant theoretical and empirical literature to develop propositions and suggests a research agenda on the antecedents and organisational performance implications of internal audit effectiveness. |
Keywords | internal audit effectiveness; institutional theory; Marx’s theory of the circuit of industrial capital; organisational performance; corporate governance; Marxist economics; Marxist accounting |
ANZSRC Field of Research 2020 | 380109. Industry economics and industrial organisation |
350102. Auditing and accountability | |
380304. Microeconomic theory | |
Public Notes | File reproduced in accordance with the copyright policy of the publisher/author. |
Byline Affiliations | University of New South Wales |
School of Accounting, Economics and Finance |
https://research.usq.edu.au/item/q0204/antecedents-and-organisational-performance-implications-of-internal-audit-effectiveness-some-propositions-and-research-agenda
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