1,478
Views
22
CrossRef citations to date
0
Altmetric
Original Articles

Practice Variation in Public Sector Internal Auditing: An Institutional Analysis

&
Pages 319-345 | Received 02 Dec 2011, Accepted 24 Dec 2014, Published online: 16 Mar 2015

References

  • Adams, M. B. (1994). Agency theory and the internal audit. Managerial Auditing Journal, 9(8), 8–12. doi: 10.1108/02686909410071133
  • Ahmad, N. H., Othman, R., Othman, R., & Jusoff, K. (2012). The effectiveness of internal audit in Malaysian public sector. Journal of Modern Accounting and Auditing, 5(9), 53–62.
  • AIIA. (2008). Il Ruolo dell'Auditing nella Governance del Settore Pubblico. Retrieved from http://www.aiiaweb.it/
  • Al-Twaijry, A. A. M., Brierley, J. A., & Gwilliam, D. R. (2003). The development of internal audit in Saudi Arabia: An institutional theory perspective. Critical Perspectives on Accounting, 14(5), 507–531. doi: 10.1016/S1045-2354(02)00158-2
  • Arena, M., Arnaboldi, M., & Azzone, G. (2006). Internal audit in Italian organizations: A multiple case study. Managerial Auditing Journal, 21(3), 275–92. doi: 10.1108/02686900610653017
  • Arena, M., & Azzone, G. (2009). Identifying organizational drivers of internal audit effectiveness. International Journal of Auditing, 13(1), 43–60. doi: 10.1111/j.1099-1123.2008.00392.x
  • Arena, M., & Jeppesen, K. K. (2010). The jurisdiction of internal auditing and the quest for professionalization: The Danish case. International Journal of Auditing, 14(2), 111–129.
  • Battilana, J., Leca, B., & Boxenbaum, E. (2009). How actors change institutions: Towards a theory of institutional entrepreneurship. The Academy of Management Annals, 3(1), 65–107. doi: 10.1080/19416520903053598
  • Brierley, J. A., El-Nafabi, H. M., & Gwilliam, D. R. (2001). Problems establishing internal audit in the Sudanese public sector. International Journal of Auditing, 5(1), 73–87. doi: 10.1111/1099-1123.00326
  • Carcello, J. V., Hermanson, D. R., & Raghunandan, K. (2005). Changes in internal auditing during the time of the major US accounting scandals. International Journal of Auditing, 9(2), 117–127. doi: 10.1111/j.1099-1123.2005.00273.x
  • Covaleski, M. A., Dirsmith, M. W., & Weiss, J. M. (2013). The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneurs. Accounting, Organizations and Society, 38(5), 333–364. doi: 10.1016/j.aos.2013.08.002
  • Cruz, I., Major, M., & Scapens, R. W. (2009). Institutionalization and practice variation in the management control of a global/local setting. Accounting, Auditing & Accountability Journal, 22(1), 91–117. doi: 10.1108/09513570910923024
  • Eisenhardt, K. M. (1989). Building theories from case study research. Academy of Management Review, 14(4), 532–550.
  • Eisenhardt, K. M., & Graebner, M. E. (2007). Theory building from cases: Opportunities and challenges. Academy of Management Journal, 50(1), 25–32. doi: 10.5465/AMJ.2007.24160888
  • Englund, H., & Gerdin, J. (2011). Agency and structure in management accounting research: Reflections and extensions of Kilfoyle and Richardson. Critical Perspectives on Accounting, 22(6), 581–592. doi: 10.1016/j.cpa.2011.03.002
  • Englund, H., Gerdin, J., & Abrahamsson, G. (2013). Accounting ambiguity and structural change. Accounting, Auditing & Accountability Journal, 26(3), 423–448. doi: 10.1108/09513571311311883
  • Garud, R., Hardy, C., & Maguire, S. (2007). Institutional entrepreneurship as embedded agency: An introduction to the special issue. Organization Studies, 28(7), 957–969. doi: 10.1177/0170840607078958
  • Goodwin, J. (2004). A comparison of internal audit in the private and public sectors. Managerial Auditing Journal, 19(5), 640–650. doi: 10.1108/02686900410537766
  • Granovetter, M. (1985). Economic action and social structure: The problem of embeddedness. American Journal of Sociology, 91(3), 481–510. doi: 10.1086/228311
  • Greenwood, R., & Suddaby, R. (2006). Institutional entrepreneurship in mature fields: The big five accounting firms. The Academy of Management Journal, 49(1), 27–48. doi: 10.5465/AMJ.2006.20785498
  • Gualmini, E. (2008). Restructuring Weberian bureaucracy: Comparing managerial reforms in Europe and the United States. Public Administration, 86(1), 75–94. doi: 10.1111/j.1467-9299.2007.00691.x
  • Guerreiro, M. S., Rodrigues, L. L., & Craig, R. (2014). Institutional change of accounting systems: The adoption of a regime of adapted international financial reporting standards. European Accounting Review. doi:10.1080/09638180.2014.887477
  • Gupta, P. P. (1991). Spiraling upward: History of internal auditing and the Institute of Internal Auditors. Internal Auditor, June, 135.
  • Hotho, S. (2008). Professional identity – Product of structure, product of choice: Linking changing professional identity and changing professions. Journal of Organizational Change Management, 21(6), 721–742. doi: 10.1108/09534810810915745
  • Kilfoyle, E., & Richardson, A. J. (2011). Agency and structure in budgeting: Thesis, antithesis and synthesis. Critical Perspectives on Accounting, 22(2), 183–199. doi: 10.1016/j.cpa.2010.06.013
  • Lounsbury, M. (2001). Institutional sources of practice variation: Staffing college and university recycling programs. Administrative Science Quarterly, 46(1), 29–56. doi: 10.2307/2667124
  • Modell, S. (2005). Students as consumers? An institutional field-level analysis of the construction of performance measurement practices. Accounting, Auditing & Accountability Journal, 18(4), 537–563. doi: 10.1108/09513570510609351
  • Modell, S., & Wiesel, F. (2008). Marketization and performance measurement in Swedish central government: A comparative institutionalist study. Abacus, 44(3), 251–283. doi: 10.1111/j.1467-6281.2008.00262.x
  • Morgan, G. (1979). Internal audit role conflict: A pluralist view. Managerial Finance, 5(2), 160–170. doi: 10.1108/eb013444
  • OECD. (2005). Public sector modernization: Modernising accountability and control. Paris: OECD. Policy brief.
  • Oliver, C. (1991). Strategic responses to institutional processes. The Academy of Management Review, 16, 145–179. doi: 10.5465/AMR.1991.4279002
  • O'Regan, D. (2001). Genesis of a profession: Towards professional status for internal auditing. Managerial Auditing Journal, 6(4), 215–227. doi: 10.1108/02686900110389160
  • Orton, J. D., & Weick, K. E. (1990). Loosely coupled systems: A reconceptualization. Academy of Management Review, 15(2), 203–223.
  • Panozzo, F. (2000). Management by decree: Paradoxes in the reform of the Italian public sector. Scandinavian Journal of Management, 16(4), 357–373. doi: 10.1016/S0956-5221(00)00012-9
  • Pilcher, R., Gilchrist, D., Singh, H., & Singh, I. (2013). The Interface between internal and external audit in the Australian public sector. Australian Accounting Review, 23(4), 330–340. doi: 10.1111/auar.12032
  • Rittenberg, L., & Covaleski, M. A. (2001). Internalization versus externalization of the internal audit function: An examination of professional and organizational imperatives. Accounting, Organizations and Society, 26(7–8), 617–641. doi: 10.1016/S0361-3682(01)00015-0
  • Scott, W. R. (2003). Institutional carriers: Reviewing modes of transporting ideas over time and space and considering their consequences. Industrial and Corporate Change, 12(4), 879–894. doi: 10.1093/icc/12.4.879
  • Selim, G., Woodward, S., & Allegrini, M. (2009). Internal auditing and consulting practice: A comparison between UK/Ireland and Italy. International Journal of Auditing, 13(1), 9–25. doi: 10.1111/j.1099-1123.2008.00395.x
  • Selim, G., & Yiannakas, A. (2000). Outsourcing the internal audit function: A survey of the UK public and private sectors. International Journal of Auditing, 4(3), 213–226. doi: 10.1111/1099-1123.00314
  • Shand, D., & Anand, P. (1996). Performance auditing in the public sector: Approaches and issues in OECD member countries. In PUMA (Ed.), Performance auditing and the modernization of government (pp. 57–78). Paris: OECD.
  • Spanhove, J., Van Gils, D., Sarens, G., & Verhoest, K. (2008). Internal audit as a new instrument of government governance: An analysis of internal audit activities and the independent position within the Belgian public sector. Paper presented at the Fifth International Conference on accounting, auditing & management in public sector reforms (EIASM). Amsterdam, Netherlands, 3–5 September.
  • Speklé, R. F., van Elten, H. J., & Kruis, A. (2007). Sourcing of internal auditing: An empirical study. Management Accounting Research, 18(1), 102–124. doi: 10.1016/j.mar.2006.10.001
  • Spira, L. F., & Page, M. (2003). Risk management: The reinvention of internal control and the changing role of internal audit. Accounting, Auditing & Accountability Journal, 16(4), 640–661. doi: 10.1108/09513570310492335
  • Spraakman, G. (1997). Transaction cost economics: A theory for internal audit? Managerial Auditing Journal, 12(7), 323–330. doi: 10.1108/02686909710180670
  • Stewart, J., & Subramaniam, N. (2010). Internal audit independence and objectivity: Emerging research opportunities. Managerial Auditing Journal, 25(4), 328–360. doi: 10.1108/02686901011034162
  • The Institute of Internal Auditors (IIA). (1999). Definition of internal auditing. Altamonte Springs, FL: The Institute of Internal Auditors.
  • The Institute of Internal Auditors (IIA). (2009). Internal audit capability model for public sector. Altamonte Springs, FL: Institute of Internal Auditors.
  • Van Gansberghe, C. N. (2005). Internal auditing in the public sector: A consultative forum in Nairobi, Kenya, shores up best practices for government audit professionals in developing nations. Internal Auditor, 62(4), 69–73.
  • Van Gils, D. (2011). The drivers of internal audit development within Belgian public entities: A neo-institutional perspective. CIGAR Newsletter, 2(4), 1–4.
  • Warren, S., & Parker, L. (2009). Bean counters of bright young things? Towards the visual study of identity among professional accountants. Qualitative Research in Accounting & Management, 6(4), 205–223. doi: 10.1108/11766090910989491
  • Yang, C., & Modell, S. (2013). Power and performance: Institutional embeddedness and performance management in a Chinese local government organization. Accounting, Auditing and Accountability Journal, 26(1), 101–132. doi: 10.1108/09513571311285630
  • Yin, R. K. (1994). Case study research: Design and methods. Thousand Oaks: Sage.
  • de Zwaan, L., Stewart, J., & Subramaniam, N. (2011). Internal audit involvement in enterprise risk management. Managerial Auditing Journal, 26(7), 586–604. doi: 10.1108/02686901111151323

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.