Purpose Public sector auditing research has changed rapidly over the past four decades.
This paper aims to reveal how the field has developed and identify avenues for future …

Internal auditing (IA) effectiveness is still viewed, to large extent, as a “black box” in
academic research. In this article, relevant empirical studies based on self-assessments of …

The purpose of this paper is to analyze how various types of auditing may contribute to fight
corruption. While previous literature has primarily addressed auditing's ability to prevent …

Corporate governance and internal audit: an institutional theory perspective | Emerald
Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

Purpose The purpose of this paper is to examine the professionalism and
professionalization of sustainability assurance providers based on the experiences and …

Purpose The purpose of this paper is to articulate the conceptual foundations of the role of
internal auditing in corporate governance by drawing on Michel Foucault's concept of …

Corporate governance mandates and listing rules identify internal audit functions (IAF) as a
central internal control mechanism. External auditors are expected to assess the quality of …

This paper examines ethics in the field of internal audit. A set of in-depth interviews, the
autobiography of ex-Vice President of Internal Audit of World Com, Cynthia Cooper, and the …

The purpose of this paper is to identify, examine and evaluate characteristics of an internal
audit function (IAF) that help to distinguish between two groups of IAFs with sharply …

Purpose–The aim of this exploratory study is to examine the perceptions of stakeholders
regarding the scope of internal audit (IA) work in Libyan state-owned enterprises …