A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities

2015 ◽  
Vol 30 (1) ◽  
pp. 5-33 ◽  
Author(s):  
Rainer Lenz ◽  
Ulrich Hahn
Keyword(s):  
Empirical Studies ◽  
Internal Audit ◽  
Empirical Literature ◽  
Future Research ◽  
Value Proposition ◽  
Research Strategies ◽  
Content Type ◽  
Research Opportunities ◽  
Internal Auditors ◽  
New Research

Purpose – The purpose of this paper is to provide a synopsis of what academic literature says about internal audit (IA) effectiveness ten years after Bailey et al. (2003) presented research opportunities in IA. A new set of research questions that may help to bring the best out of IA is proposed. Design/methodology/approach – Empirical studies based on internal auditors’ self-assessments (“inside-out”) and empirical studies based on other stakeholders’ perspectives (“outside-in”) are reviewed through an “effectiveness lens”. The “outside-in” perspective is regarded as particularly valuable. Findings – First, common themes in the empirical literature are identified. Second, the main threads into a model comprising macro and micro factors that influence IA effectiveness are synthesized. Third, promising future research paths that may enhance IA's value proposition were derived. Practical implications – The “outside-in” perspective indicates a disposition to stakeholders’ disappointment in IA: IA is either running a risk of marginalization (IIA, 2013; PWC, 2013) or has to embrace the challenge to emerge as a recognized and stronger profession. The suggested research agenda identifies empirical research threads that can help IA practitioners to make a difference for their organization, be recognized, respected and trusted and help the IA profession in its pursuit of creating a unique identity. This paper wishes to motivate researchers to explore innovative research strategies and probe new theories, as well as benefit from cross-fertilization with other research streams. Originality/value – This paper summarizes the state of research on IA effectiveness and proposes a guide for future IA research. It provides pointed questions that may further advance the understanding of what constitutes IA and how IA can enhance its value proposition.

scholarly journals The job demands-resources model and the international work context – a systematic review

2014 ◽  
Vol 2 (3) ◽  
pp. 260-279 ◽  
Author(s):  
Lucy T.B. Rattrie ◽  
Markus G. Kittler
Keyword(s):  
Systematic Review ◽  
Empirical Studies ◽  
Domestic Work ◽  
Job Demands ◽  
Empirical Literature ◽  
Future Research ◽  
Content Type ◽  
International Work ◽  
Work Related ◽  
Work Contexts

Purpose – The purpose of this paper is to provide a synthesis and evaluation of literature surrounding the job demands-resources (JD-R) model (Demerouti et al., 2001) in the first decade since its inception, with particular emphasis on establishing an evidence-based universal application towards different national and international work contexts. Design/methodology/approach – The study uses a systematic review approach following the stages suggested by Tranfield et al. (2003). Based on empirical data from 62 studies, the authors systematically analyse the application of the JD-R model and queries whether it is applicable outside merely domestic work contexts. Findings – The authors find convincing support for the JD-R model in different national contexts. However, the authors also found an absence of studies employing the JD-R model in cross-national settings. None of the empirical studies in the sample had explicitly considered the international context of today’s work environment or had clearly associated JD-R research with the IHRM literature. Research limitations/implications – Based on the wide acceptance of the JD-R model in domestic work contexts and the increased interest in work-related outcomes such as burnout and engagement in the IHRM literature, the study identifies a gap and suggests future research applying the JD-R model to international work and global mobility contexts. Originality/value – This study is the first to systematically assess the application of the JD-R model in domestic and international work contexts based on a systematic review of empirical literature in the first decade since the inception of the model. The study identifies a lack of internationally focussed JD-R studies and invites further empirical research and theoretical extensions.

scholarly journals Serendipity and its study

2014 ◽  
Vol 70 (6) ◽  
pp. 1015-1038 ◽  
Author(s):  
Allen Edward Foster ◽  
David Ellis
Keyword(s):  
Information Seeking ◽  
Process Model ◽  
Empirical Studies ◽  
Science Research ◽  
Empirical Literature ◽  
Future Research ◽  
Content Type ◽  
Information Studies ◽  
Information Encountering ◽  
Citation Classics

Purpose – The purpose of this paper is to explore the concept of serendipity and approaches to its study particularly in relation to information studies. Design/methodology/approach – The origins of the term serendipity are described and its elaboration as an exploratory and explanatory concept in science and the social sciences are outlined. The distinction between serendipity and serendipity pattern is explained and theoretical and empirical studies of both serendipity and the serendipity patterns are explored. The relationship between information encountering is described. Empirical studies of serendipity using Citation Classics and other research approaches in information studies are described. Findings – The discrepancy between occurrences of serendipity in studies using Citation Classics and reported serendipity in philosophy of science, research anecdotes, information encountering and information seeking by inter-disciplinary researchers is highlighted. A comparison between a process model of serendipity and serendipity as an emergent behavioural characteristic are indicates directions for future research. Originality/value – The paper provides and original synthesis of the theoretical and empirical literature on serendipity with particular reference to work in information studies and an indication of the methodological difficulties involved in its study.

Understanding integrated thinking: evidence from the field, the development of a framework and avenues for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cristiano Busco ◽  
Fabrizio Granà ◽  
Giulia Achilli
Keyword(s):  
Design Methodology ◽  
Future Research ◽  
Research Projects ◽  
Special Issue ◽  
Content Type ◽  
Research Opportunities ◽  
Energy Company ◽  
New Research ◽  
Academic Debate

Purpose This study aims to develop a framework to systematize the emerging literature on integrated thinking and offers empirical insights on how integrated thinking has been practiced within an organization. The paper also introduces the contributions that compose the special issue “exploring integrated thinking in action: theoretical interpretations and evidence from the field” and outlines avenues for future research. Design/methodology/approach The paper critically reviews the literature on integrated thinking and proposes a framework that classifies prior studies into three areas, namely, integrated thinking and sustainable strategies; integrating thinking in practice; the concept and measures of integrated thinking. The study also provides an illustration of the ways in which integrated thinking has been adopted by a European energy company to shape and execute its purpose-driven strategy, as well as the benefits that have emerged. The paper uses the framework developed from the literature to introduce the contributions of the special issue and to suggest future research opportunities. Findings The study shows that while the literature on integrated thinking is still in its infancy, the evidence emerging from contemporary organizations supports empirical-driven research and stimulates a variety of theoretical and empirical contributions that will enable the academic debate to move forward. Originality/value The theoretical and practical insights offered by this study, together with those provided by the papers of this Meditari Accountancy Research special issue, will foster future research on integrated thinking. In particular, the framework developed in this paper may be drawn upon by researchers to plan new research projects on integrated thinking and its adoption within organizations.

Understanding the internal audit function in a digitalised business environment

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nathanaël Betti ◽  
Gerrit Sarens
Keyword(s):  
Data Analytics ◽  
New Technologies ◽  
Internal Audit ◽  
Business Environment ◽  
Future Research ◽  
The European Union ◽  
Content Type ◽  
Internal Auditors ◽  
Internal Audit Function ◽  
The Impact

Purpose This paper aims to gain an in-depth understanding of how the internal audit function evolves in an increasingly digitalised business environment. Design/methodology/approach This paper is based on 29 semi-structured interviews with members of management committees and internal auditors based in Belgium. Findings The analysis reveals that a digitalised business environment affects the internal audit function in three respects. First, it impacts its scope. The agility of the internal audit planning and the required digital knowledge are expected to increase and information technology (IT) risks gain importance, especially cybersecurity threats. Second, the demand for consulting activities performed by internal auditors is higher and third, digitalisation modifies the working practices of internal auditors in their day-to-day tasks. New technologies such as data analytics tools are being implemented progressively in internal audit departments and digital skills are considered a critical asset. Research limitations/implications This research was conducted in the European Union and gathers opinions of members of management committees and internal auditors. Future research could focus on other internal auditing stakeholders in other legal contexts. Practical implications The internal audit function needs to integrate IT and data analytics skills. In addition, the internal audit function should develop consulting activities to help organisations deal with the digitalisation of the business environment. Originality/value The impact of digitalisation on the internal audit function and its effect on internal audit practices is an underexplored area.

Federal intervention of police under section 14141 – a state-of-the-art literature review

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jason W. Ostrowe
Keyword(s):  
Scoping Review ◽  
State Of The Art ◽  
Empirical Studies ◽  
Empirical Literature ◽  
Future Research ◽  
Content Type ◽  
Gray Literature ◽  
Federal Intervention ◽  
Trade Offs ◽  
National Police

PurposeThe purpose of this state-of-the-art review is to explore the empirical literature on federal intervention of police under 42 USC Section 14141.Design/methodology/approachA five-stage scoping review of the empirical literature related to 14141 was conducted through searches of scholarly databases and gray literature.FindingsThis scoping review revealed 21 empirical studies of 14141 published between 2002 and 2020 in criminal justice, criminology, legal and gray literature. Researchers employed various methodologies and designs to study 14141 reflecting the complexity of evaluating a multistage and multi-outcome federal intervention of police. The success of 14141 to reform police agencies is mixed. The empirical evidence suggests that application of this law is fraught with trade-offs and uncertainties including de-policing, increased crime and organizational difficulties in sustaining reform. Overall, more research would assist in understanding the efficacy of this federal mechanism of police accountability and reform.Originality/valueThis review is the first synthesis of the empirical literature on 14141. In consideration of the current national police crisis, findings help illuminate both what is known about federal intervention and areas for future research.

Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Athuman Kalokola Mahyoro ◽  
Pendo Shukrani Kasoga
Keyword(s):  
Local Government ◽  
Audit Quality ◽  
Internal Audit ◽  
Principal Component ◽  
Positive Influence ◽  
Audit Committees ◽  
Future Research ◽  
Content Type ◽  
Internal Auditors ◽  
Internal Audit Function

Purpose The purpose of this study is to examine how the level of attributes of the internal audit function relates to the effectiveness of internal audit services in local government authorities (LGAs) in Tanzania. Design/methodology/approach Data have been collected through a survey whereby 510 respondents from LGAs in Tanzania through their Heads of Internal Audit Functions, Internal Auditors and Chairpersons of Audit Committees respond to the questionnaire. The data were subjected to principal component analysis and exploratory factor analysis to reduce the set of items and to provide continuous scores for use in multiple regression analyses. Findings The findings reveal that audit quality; organization setting and auditee attributes have a significant positive influence on the effectiveness of internal audit services in LGAs in Tanzania. Research limitations/implications The study covered only LGAs in Tanzania. Future research in this field should address the gaps identified in the study. Practical implications This paper highlights areas that need management attention on the improvement of the effectiveness of internal audit units. Originality/value This paper contributes to the literature of both internal auditing and management studies by linking the level of attributes of internal audit function which are audit quality, organization setting, auditee attributes and effectiveness of internal audit services in Tanzania.

Effects of digitalisation of organisations on internal audit activities and practices

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nathanaël Betti ◽  
Gerrit Sarens ◽  
Ingrid Poncin
Keyword(s):  
Data Analytics ◽  
Internal Audit ◽  
Future Research ◽  
Content Type ◽  
Internal Auditors ◽  
Audit Planning ◽  
Use Of Data ◽  
The Us ◽  
The Usa ◽  
Legal Contexts

Purpose This paper aims to investigate how the internal audit function (IAF) modifies its activities and practices in relation to the digitalisation the organisation. This paper specifically examines the use of data analytics and the performance of consulting activities by internal auditors. Design/methodology/approach This paper is based on a survey conducted with 82 chief audit executives based in the USA and members of the institute of internal auditors. Findings Results indicate a positive relation between the organisation’s level of digitalisation and the use of data analytics by internal auditors during their missions. Results also indicate that the organisation’s level of digitalisation has an indirect effect on the proportion of the internal audit planning dedicated to consulting activities. Specifically, the use of data analytics mediates the relationship between the organisation’s level of digitalisation and the proportion of the internal audit planning dedicated to consulting activities. Research limitations/implications This research was conducted amongst internal auditors based in the US Future research could investigate the insights of other internal audit stakeholders and investigate different legal contexts. Practical implications Results show that digitalisation increases the use of data analytics by internal auditors and the performance of consulting activities. The results, therefore, highlight the importance of these two aspects for the IAF to continue to bring value to organisations. Originality/value This research provides more insights on internal audit working practices. The digitalisation of the organisation leads the IAF to use more data analytics and perform more consulting activities.

The convergence of carbon dioxide emissions: a survey of the empirical literature

2020 ◽  
Vol 47 (7) ◽  
pp. 1757-1785 ◽  
Author(s):  
James E. Payne
Keyword(s):  
Climate Change ◽  
Carbon Dioxide ◽  
Carbon Dioxide Emissions ◽  
Empirical Studies ◽  
Geographic Region ◽  
Mitigation Strategies ◽  
Empirical Literature ◽  
Future Research ◽  
Content Type ◽  
Change Models

PurposeThis survey of the literature on the convergence of carbon dioxide (CO2) emissions informs researchers on areas for future research by summarizing the countries examined, the types of convergence tested and the methodological approaches undertaken.Design/methodology/approachThis survey examines peer-reviewed empirical studies of CO2 emissions convergence with respect to country coverage and alternative approaches to test for various types of convergence.FindingsFor large multicountry studies, the support for convergence is quite limited. However, studies focused exclusively on a subset of countries defined by income classification, geographic region or institutional structure reveal the finding of convergence is more prevalent. Studies at the subnational level have primarily been in the cases of the US and China with the exception of two studies across industry sectors in Portugal and Sweden.Research limitations/implicationsThis study focuses exclusively on peer-reviewed published studies.Practical implicationsThis study is relevant to the design of mitigation strategies to reduce CO2 emissions and the assumption of convergence underlying climate change models.Social implicationsAs a major component of greenhouse gas emissions, CO2 emissions is of global importance in its impact on the environment and climate change.Originality/valueThis study provides the most recent and comprehensive survey of the empirical literature on the convergence of CO2 emissions.

Interaction between internal and external auditors – insights from a developing country

2019 ◽  
Vol 27 (6) ◽  
pp. 840-861
Author(s):  
Grace Mubako ◽  
Susan Charowedza Muzorewa
Keyword(s):  
Developing Country ◽  
Online Survey ◽  
Internal Audit ◽  
Future Research ◽  
Content Type ◽  
Internal Auditors ◽  
External Auditors ◽  
The Relationship ◽  
E Mail ◽  
African Setting

Purpose The purpose of this study is to examine the nature and extent of interaction and the relationship between internal auditors (IAs) and external auditors (EAs) from the perspective of the IAs in a developing country, Zimbabwe. Design/methodology/approach This study was carried out by soliciting the opinions of chief audit executives (CAEs) in Zimbabwe through an online survey that was distributed via e-mail. Findings The study finds that the interaction between the IAs and EAs is limited and that EAs may not be making full use of the internal audit function (IAF). Findings also suggest that the relationship between the auditors is, in some instances, strained and that the actions of management do not always facilitate the fostering of a good, productive relationship between the auditors. Originality/value Results of this study contribute to the understanding of the nature and extent of interaction between the IAF and EAs in an African setting. The study also solicits qualitative data about the relationship between IAs and EAs where previous research has largely focused on objective measures, failing to take into account factors such as attitudes and biases, which can affect this relationship. Finally, the results of this study bring to light important, previously under-explored issues, which provide opportunities for future research.

Predicting entrepreneurial intentions of freshmen students from EAO modeling and personal background

2016 ◽  
Vol 8 (2) ◽  
pp. 180-203 ◽  
Author(s):  
Wassim J. Aloulou
Keyword(s):  
Empirical Studies ◽  
Personal Control ◽  
Influential Factors ◽  
Entrepreneurial Intentions ◽  
Survey Study ◽  
Future Research ◽  
Content Type ◽  
Student Entrepreneurship ◽  
Freshmen Students ◽  
New Research

Purpose The purpose of this paper is to study the effects of personal background and entrepreneurial attitudes on entrepreneurial intentions of Saudi Freshmen students of Al Imam Mohammad Ibn Saud Islamic University. After reviewing the literature and related theories on entrepreneurship, attitudes and intentions, this study provides a conceptual framework trying to identify the effects of most influential factors on individual’s intention to become an entrepreneur. Design/methodology/approach Through a survey study developed from previous empirical studies, the paper aims to investigate the significant elements of intentions from a sample of 103 students randomly selected. This study is both descriptive and analytical using correlations and multiple regressions. Findings The findings show that significant correlations among variables were found. The achievement and innovation attitudes are significant elements to entrepreneurial intentions. Students scored quite high on them, but, moderate on personal control and self-esteem attitudes. Students might have a real intention for starting their own businesses later that could be sustained during their studies at university. Additionally, entrepreneurs among relatives and entrepreneurship training were also the other significant elements to intentions. Research Limitations/implications Implications for future research are described and some pragmatic recommendations are provided to promote students’ entrepreneurial initiatives and behaviors at university. Social Implications The exploratory analysis suggests the need to develop more the awareness of students to entrepreneurship as potential career choice to help them to be active in the society. Originality/value In this paper, the Entrepreneurial Attitude Orientation model is validated for a Saudi university considered as a specific context. Broader reflections about a freshman student entrepreneurship as refocused research agenda is also considered by undertaking some new research and developing a comprehensive and contextual framework.

Sign in / Sign up

Export Citation Format

Share Document