Please use this identifier to cite or link to this item: https://hdl.handle.net/1959.11/6999
Title: Antecedents and organisational performance implications of internal audit effectiveness: Some propositions and research agenda
Contributor(s): Mihret, Dessalegn (author); James, Kieran (author); Mula, Joseph M (author)
Publication Date: 2010
DOI: 10.1108/01140581011091684
Handle Link: https://hdl.handle.net/1959.11/6999
Abstract: Purpose – The purpose of this paper is to synthesize relevant theoretical and empirical literature to develop propositions and suggest a research agenda on the antecedents and organisational performance implications of internal audit effectiveness. Design/methodology/approach – The paper employs institutional theory and Karl Marx's theory of the "circuit of industrial capital" to synthesize relevant internal audit literature to develop theoretically justifiable propositions and highlight an operational research agenda. Findings – Propositions and a research agenda are provided on potential antecedents of internal audit effectiveness and its possible association with company performance measured as rate of return on capital employed. Also, key variables are identified and operationalisation issues discussed. Originality/value – As the extant literature does not provide a canon of internal audit effectiveness, the paper's originality is its argument that a positive association between compliance with standards for the professional practice of internal auditors and organisational goal achievement could serve as an approach to assess internal audit effectiveness. Furthermore, the use of the two theories in combination provides additional insights into identifying the antecedents of internal audit effectiveness and its measurement.
Publication Type: Journal Article
Source of Publication: Pacific Accounting Review, 22(3), p. 224-252
Publisher: Emerald Publishing Limited
Place of Publication: United Kingdom
ISSN: 2041-5494
0114-0582
Fields of Research (FoR) 2008: 150102 Auditing and Accountability
Socio-Economic Objective (SEO) 2008: 910499 Management and Productivity not elsewhere classified
Peer Reviewed: Yes
HERDC Category Description: C1 Refereed Article in a Scholarly Journal
Appears in Collections:Journal Article

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