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The development of internal auditing in Ethiopia: the role of institutional norms

Mihret, Dessalegn Getie, Mula, Joseph M. and James, Kieran 2012, The development of internal auditing in Ethiopia: the role of institutional norms, Journal of financial reporting and accounting, vol. 10, no. 2, pp. 153-170, doi: 10.1108/19852511211273705.

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Title The development of internal auditing in Ethiopia: the role of institutional norms
Author(s) Mihret, Dessalegn GetieORCID iD for Mihret, Dessalegn Getie orcid.org/0000-0003-1265-6333
Mula, Joseph M.
James, Kieran
Journal name Journal of financial reporting and accounting
Volume number 10
Issue number 2
Start page 153
End page 170
Total pages 18
Publisher Emerald
Place of publication Bingley, Eng.
Publication date 2012
ISSN 1985-2517
Keyword(s) Ethiopia
corporate governance
internal auditing
institutional change
institutional theory
regulation
Summary Purpose – The purpose of this paper is to examine the extent to which institutional norms determine attributes of internal audit practices and how institutional changes explain the development of these practices.

Design/methodology/approach – The authors employed a qualitative research approach based on archival analysis and interview evidence.

Findings – Findings indicate that regulation-based institutional norms explain the adoption of internal audit and the function's characteristics in Ethiopian organizations. Furthermore, innovative introduction of internal audit practices originate within individual organizations and eventually get institutionalized through diffusion. Such innovations are associated with organizational size, top management characteristics, internal audit advancement in technology, and exogenous input from the external environment. Widely accepted internal audit practices, as institutional norms, are not always taken-for-granted at the level of individual organizations. The institutional change perspective enables explaining how new internal audit approaches are introduced to supplant old ones.

Originality/value – This study theorizes the development of internal audit practices from an institutional change perspective. Being the first study to do so, it contributes to the understanding of key drivers of institutional change that initiate new institutional norms that foster the development of internal audit through introduction and diffusion of new audit practices as old ones are deinstitutionalized.
Language eng
DOI 10.1108/19852511211273705
Field of Research 150102 Auditing and Accountability
Socio Economic Objective 910402 Management
HERDC Research category C1.1 Refereed article in a scholarly journal
Copyright notice ©2012, Emerald Group Publishing
Free to Read? Yes
Persistent URL http://hdl.handle.net/10536/DRO/DU:30065221

Document type: Journal Article
Collections: School of Accounting, Economics and Finance
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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.