The role of internal auditing in corporate governance: a Foucauldian analysis

Mihret, Dessalegn Getie and Grant, Bligh 2017, The role of internal auditing in corporate governance: a Foucauldian analysis, Accounting, auditing & accountability journal, vol. 30, no. 3, pp. 699-719, doi: 10.1108/AAAJ-10-2012-1134.

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Title The role of internal auditing in corporate governance: a Foucauldian analysis
Author(s) Mihret, Dessalegn GetieORCID iD for Mihret, Dessalegn Getie
Grant, Bligh
Journal name Accounting, auditing & accountability journal
Volume number 30
Issue number 3
Start page 699
End page 719
Total pages 21
Publisher Emerald Group Publishing
Place of publication Bingley, Eng.
Publication date 2017-03
ISSN 0951-3574
Keyword(s) Corporate governance
Internal auditing
Enterprise risk management
Summary Purpose – This study attempts to articulate the conceptual foundations of the role of internal auditing in corporate governance by drawing on Michel Foucault’s concept of governmentality.
Design/methodology/approach – The paper is a literature-based analysis of the role of internal auditing from a Foucauldian perspective.
Findings – It is argued that Foucault’s notion of governmentality provides conceptual tools for researching internal auditing as a disciplinary mechanism in the corporate governance setting of contemporary organizations. The paper develops an initial conceptual formulation of internal auditing as (a) ex post assurance about the execution of economic activities within management’s preconceived frameworks and (b) ex ante advisory services to enhance the rationality of economic activities and accompanying controls.
Originality/value – This paper extends the Foucauldian analysis of accounting to incorporate internal auditing. It offers original propositions as a research agenda and discusses ontological and epistemic considerations associated with adopting the Foucauldian framework for internal auditing research.
Implications – The paper is expected to initiate debate on the choice of theory and method in internal auditing research. The propositions and research agenda discussed can be used to address research questions of an interpretive nature that could enrich our current understanding of internal auditing.
Language eng
DOI 10.1108/AAAJ-10-2012-1134
Field of Research 1501 Accounting, Auditing And Accountability
Socio Economic Objective 0 Not Applicable
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2017, Emerald Publishing Limited
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Document type: Journal Article
Collections: Faculty of Business and Law
Department of Accounting
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