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Antecedents and organisational performance implications of internal audit effectiveness: Some propositions and research agenda

Mihret, Dessalegn Getie, James, Kieran and Mula, Joseph M. 2010, Antecedents and organisational performance implications of internal audit effectiveness: Some propositions and research agenda, Pacific accounting review, vol. 22, no. 3, pp. 224-252, doi: 10.1108/01140581011091684.

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Title Antecedents and organisational performance implications of internal audit effectiveness: Some propositions and research agenda
Author(s) Mihret, Dessalegn GetieORCID iD for Mihret, Dessalegn Getie orcid.org/0000-0003-1265-6333
James, Kieran
Mula, Joseph M.
Journal name Pacific accounting review
Volume number 22
Issue number 3
Start page 224
End page 252
Total pages 29
Publisher Emerald Group Publishing
Place of publication Bingley, Eng.
Publication date 2010
ISSN 0114-0582
2041-5494
Keyword(s) internal auditing
organizational performance
corporate governance
Marxist economics
Summary 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.
Language eng
DOI 10.1108/01140581011091684
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 ©2010, Emerald
Free to Read? Yes
Persistent URL http://hdl.handle.net/10536/DRO/DU:30065242

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.