What are the determinants of internal auditing (IA) introduction and development? Evidence from the Italian public healthcare sector

References

• Allegrini, M., & D’Onza, G. (2003). Internal auditing and risk assessment in large Italian companies: an empirical survey. International Journal of Auditing, 7(3), 191–208. https://doi.org/10.1046/j.1099-1123.2003.00070.x
   Google Scholar
• Amaratunga, D., & Baldry, D. (2001). Case study methodology as a means of theory building: Performance measurement in facilities management organisations. Work Study, 50(3), 95–105. https://doi.org/10.1108/00438020110389227
   Google Scholar
• Anessi-Pessina, E., & Cantù, E. (2016). Multiple logics and accounting mutations in the Italian national health service. Accounting Forum, 40(4), 265–284. https://doi.org/10.1016/j.accfor.2017.03.001
   Web of Science ®Google Scholar
• Arena, M., & Azzone, G. (2007). Internal audit departments: adoption and characteristics in Italian companies. International Journal of Auditing, 11(2), 91–114. https://doi.org/10.1111/j.1099-1123.2007.00357.x
   Google Scholar
• Arena, M., & Jeppesen, K. K. (2016). Practice variation in public sector internal auditing: an institutional analysis. European Accounting Review, 25(2), 319–345. https://doi.org/10.1080/09638180.2015.1018917
   Web of Science ®Google Scholar
• Ashworth, R., Boyne, G., & Delbridge, R. (2009). Escape from the iron cage? Organizational change and isomorphic pressures in the public sector. Journal of Public Administration Research and Theory, 19(1), 165–187. https://doi.org/10.1093/jopart/mum038
   Web of Science ®Google Scholar
• Berry, A. J., & Otley, D. T. (2004). Case-based research in accounting. In C. Humphrey, & B. Lee (Eds.), The real-life guide to accounting research, a behind-the-scenes view of using qualitative research methods (pp. 231–255). Elsevier.
   Google Scholar
• Burns, J., & Scapens, R. W. (2000). Conceptualising management accounting change. An institutional framework. Management Accounting Research, 1, 3–25.
   Google Scholar
• Cantarelli, P., Lega, F., & Longo, F. (2017). La regione capogruppo sanitaria: assetti istituzionali e modelli organizzativi emergenti. In C. E. R. G. A. S.-S. D. A. Bocconi (Ed.), Rapporto OASI 2017 (pp. 363–380). Egea.
   Google Scholar
• Cantù, E. (2014). Il bilancio delle Aziende di Servizi Sanitari. Egea.
   Google Scholar
• Chapman, C., & Anderson, U. (2002). Implementing the professional practices framework. The Institute of Internal Auditors Research Foundation.
   Google Scholar
• Clive, G., & Thorogood, T. (2021). Local public audit and accountability—an international and public value perspective. Public Money & Management, 41(8), 582–583. https://doi.org/10.1080/09540962.2021.1971867
   Web of Science ®Google Scholar
• Coetzee, P., & Erasmus, L. J. (2017). What drives and measures public sector internal audit effectiveness? Dependent and independent variables. International Journal of Auditing, 21(3), 237–248. https://doi.org/10.1111/ijau.12097
   Web of Science ®Google Scholar
• Dacin, T. M. (1997). Isomorphism in context: The power and prescription of institutional norms. Academy of Management Journal, 40(1), 46–81. https://doi.org/10.5465/257020
   Web of Science ®Google Scholar
• Deloitte. (2018). The innovation imperative: forging internal audit’s path to greater impact and influence. Deloitte’s 2018 global chief audit executive research survey. https://www2.deloitte.com/global/en/pages/risk/articles/global-chief-audit-executive-surveyreport.html.
   Google Scholar
• Dillard, J. F., Rigsby, J. T., & Goodman, C. (2004). The making and remaking of organization context: Duality and the institutionalization process. Accounting, Auditing & Accountability Journal, 17(4), 506–542. https://doi.org/10.1108/09513570410554542
   Google Scholar
• DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147–160.
   Web of Science ®Google Scholar
• Eisenhardt, K. M. (1989). Building theories from case study research. Academy of Management Review, 14(4), 532–550. https://doi.org/10.5465/amr.1989.4308385
   Web of Science ®Google Scholar
• Eisenhardt, K. M., & Graebner, M. E. (2007). Theory building from cases: Opportunities and challenges. Academy of Management Journal, 50(1), 25–32. https://doi.org/10.5465/amj.2007.24160888
   Web of Science ®Google Scholar
• Ferry, L., Zakaria, Z., Zakaria, Z., & Slack, R. (2017). Watchdogs, helpers or protectors? Internal auditing in Malaysian local government. Accounting Forum, 41(4), 375–389. https://doi.org/10.1016/j.accfor.2017.10.001
   Web of Science ®Google Scholar
• Flick, U. (2009). An introduction to qualitative research (4th edn). Sage.
   Google Scholar
• George, A. L., & Bennett, A. (2005). Case studies and theory development in the social sciences. MIT Press.
   Google Scholar
• Hass, S., Abdolmohammadi, M. J., & Burnaby, P. (2006). The Americas literature review on internal auditing. Managerial Auditing Journal, 21(8), 835–844. https://doi.org/10.1108/02686900610703778
   Google Scholar
• Hay, D., & Cordery, C. (2018). The value of public sector audit: Literature and history. Journal of Accounting Literature, 40, 1–15. https://doi.org/10.1016/j.acclit.2017.11.001
   Web of Science ®Google Scholar
• Hay, D., & Cordery, C. (2020). Public sector audit. Routledge.
   Google Scholar
• IIA. (2017). International professional practices framework (IPPF). The Institute of Internal Auditors Research Foundation.
   Google Scholar
• Jeppesen, K. K. (2012). Jurisdictional competition between private and public sector auditors: the case of the Danish certified public sector auditor qualification. Financial Accountability & Management, 28(2), 212–246. https://doi.org/10.1111/j.1468-0408.2012.00543.x
   Google Scholar
• Johnsen, Å. (2019). Public sector audit in contemporary society: A short review and introduction. Financial Accountability & Management, 35(2), 121–127. https://doi.org/10.1111/faam.12191
   Web of Science ®Google Scholar
• Kotb, A., Elbardan, H., & Halabi, H. (2020). Mapping of internal audit research: a post-Enron structured literature review. Accounting, Auditing & Accountability Journal, 33(8), 1969–1996. https://doi.org/10.1108/AAAJ-07-2018-3581
   Web of Science ®Google Scholar
• Kvale, S. (2008). Doing interviews. Sage.
   Google Scholar
• Langella, C., Anessi-Pessina, E., & Cantù, E. (2020). Caratteristiche e attività del Collegio Sindacale nelle aziende sanitarie pubbliche italiane. Mecosan, 116, 53–73.
   Google Scholar
• Manes Rossi, F., Cohen, S., Caperchione, E., & Brusca, I. (2016). Harmonizing public sector accounting in Europe: thinking out of the box. Public Money & Management, 36(3), 189–196. https://doi.org/10.1080/09540962.2016.1133976
   Web of Science ®Google Scholar
• Mattei, G., Grossi, G., & Guthrie, J. (2021). Exploring past and future trends in public sector auditing research: A literature review. Meditari Accountancy Research, 29(7), 94–134. https://doi.org/10.1108/MEDAR-09-2020-1008
   Web of Science ®Google Scholar
• Meyer, J. W. (1994). Rationalized environments. In W. R. Scott, & J. W. Meyer (Eds.), Institutional environments and organizations: structural complexity and individualism (pp. 28–54). Sage.
   Google Scholar
• Meyer, J. W., & Rowan, B. (1977). Institutional organizations: formal structure as myth and ceremony. The American Journal of Sociology, 83(2), 340–63.
   Web of Science ®Google Scholar
• Mihret, D. G., & Grant, B. (2017). The role of internal auditing in corporate governance: a Foucauldian analysis. Accounting, Auditing & Accountability Journal, 30(3), 699–719. https://doi.org/10.1108/AAAJ-10-2012-1134
   Web of Science ®Google Scholar
• Mihret, D. G., James, K., & Mula, J. M. (2010). Antecedents and organizational performance implications of internal audit effectiveness: some propositions and research agenda. Pacific Accounting Review, 23(3), 224–52. https://doi.org/10.1108/01140581011091684
   Google Scholar
• Mihret, D. G., Mula, J. M., & James, K. (2012). The development of internal auditing in Ethiopia: the role of institutional norms. Journal of Financial Reporting and Accounting, 10(2), 153–170. https://doi.org/10.1108/19852511211273705
   Google Scholar
• Monfardini, P., & von Maravic, P. (2019). Too big to be audited? The new world of auditing in international organizations. Financial Accountability & Management, 35(2), 143–157. https://doi.org/10.1111/faam.12186
   Web of Science ®Google Scholar
• Nerantzidis, M., Pazarskis, M., Drogalas, G., & Galanis, S. (2022). Internal auditing in the public sector: a systematic literature review and future research agenda. Journal of Public Budgeting, Accounting & Financial Management, 34(2), 189–209. https://doi.org/10.1108/JPBAFM-02-2020-0015
   Google Scholar
• Nor-Aziah, A. K., & Scapens, R. W. (2007). Corporation and accounting change: the role of accounting and accountants in a Malaysian public utility. Management Accounting Review, 18(2), 209–247. https://doi.org/10.1016/j.mar.2007.03.003
   Google Scholar
• Ongaro, E., Ferré, F., Galli, D., & Longo, F. (2013). Public sector reform in Italy: Views and experiences from senior executives. Country report as part of the COCOPS research project. http://hdl.handle.net/10807/63247.
   Google Scholar
• Pollitt, C. (2003). Performance audit in Western Europe: trends and choices. Critical Perspectives on Accounting, 14(1–2), 157–70. https://doi.org/10.1006/cpac.2002.0521
   Google Scholar
• Power, M. (2003). Evaluating the audit explosion. Law & Policy, 25(3), 185–202. https://doi.org/10.1111/j.1467-9930.2003.00147.x
   Google Scholar
• Roussy, M. (2013). Internal auditors’ roles: From watchdogs to helpers and protectors of the top manager. Critical Perspectives on Accounting, 24(7–8), 550–571. https://doi.org/10.1016/j.cpa.2013.08.004
   Web of Science ®Google Scholar
• Roussy, M., & Brivot, M. (2016). Internal audit quality: A polysemous notion? Accounting, Auditing & Accountability Journal, 29(5), 714–38. https://doi.org/10.1108/AAAJ-10-2014-1843
   Web of Science ®Google Scholar
• Roussy, M., & Perron, A. (2018). New Perspectives in internal audit research: a structured literature review. Accounting Perspectives, 17(3), 345–385. https://doi.org/10.1111/1911-3838.12180
   Web of Science ®Google Scholar
• Rowley, J. (2002). Using case studies in research. Management Research News, 25(1), 16–27. https://doi.org/10.1108/01409170210782990
   Google Scholar
• Ryan, B., Scapens, R. W., & Theobald, M. (2002). Research method and methodology in finance and accounting (2nd edn). Thomson Learning.
   Google Scholar
• Scapens, R. W. (1994). Never mind the gap: Towards an institutional perspective on management accounting practice. Management Accounting Research, 5(3–4), 301–321. https://doi.org/10.1006/mare.1994.1019
   Google Scholar
• Scapens, R. W., & Varoutsa, E. (2010). Accounting in inter-organisational relationship—The institutional theory perspective. In H. Hakanson, K. Kraus, & J. Lind (Eds.), Accounting in networks (pp. 314–342). Routledge.
   Google Scholar
• Schillemans, T., van Twist, M., van der Stehen, M., & de Jong, I. (2018). New development: Breaking out or hanging on? Internal audit in government. Public Money & Management, 38(7), 531–534. https://doi.org/10.1080/09540962.2018.1527574
   Web of Science ®Google Scholar
• Scott, W. R. (1987). The adolescence of institutional theory. Administrative Science Quarterly, 32(4), 493–511.
   Web of Science ®Google Scholar
• Scott, W. R. (2013). Institutions and organizations. Sage.
   Google Scholar
• Thomas, G. (2011). A typology for the case study in social science following a review of definition, discourse, and structure. Qualitative Inquiry, 17(6), 511–521. https://doi.org/10.1177/1077800411409884
   Web of Science ®Google Scholar
• Torbica, A., & Fattore, G. (2005). The ‘essential levels of care’ in Italy: When being explicit serves the devolution of powers. European Journal of Health Economics, 6(Suppl. 1), 46–52. https://doi.org/10.1007/s10198-005-0318-x
   Google Scholar
• Trotman, A. J., & Trotman, K. T. (2015). Internal audit’s role in GHG emissions and energy reporting: evidence from audit committees, senior accountants, and internal auditors. Auditing: A Journal of Practice & Theory, 34(1), 199–230. https://doi.org/10.2308/ajpt-50675
   Web of Science ®Google Scholar
• Van Thiel, S. (2014). Research methods in public administration and public management. An introduction. Routledge.
   Google Scholar
• White, S., Bailey, S., & Asenova, D. (2020). Blurred lines: exploring internal auditor involvement in the local authority risk management function. Public Money & Management, 40(2), 102–112. https://doi.org/10.1080/09540962.2019.1667682
   Web of Science ®Google Scholar
• Yin, R. K. (2009). Case study research: Design and methods (4th edn). Sage.
   Google Scholar
• Yin, R. K. (2012). Applications of case study research (3rd edn). Sage.
   Google Scholar