2021
DOI: 10.1108/mrr-10-2020-0658
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Impact of integrated audit management effectiveness on business sustainability in manufacturing firms

Abstract: Purpose This study aims to investigate the effectiveness of integrated audit management and its impact on business sustainability for an emerging economy. Design/methodology/approach Drawing on the dynamic capability and contingency theory, the authors investigated the factors on integrated audit management implementation using a sample of 104 certified Malaysian manufacturing firms. The collected data has been analysed using the partial least squares through the structural equation modelling technique. Fi… Show more

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Cited by 12 publications
(5 citation statements)
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“…In the following chapter, the three dimensions will be further explained and operationalized. The selected assessment items as well as the aspects and descriptions are based on an extensive literature review that include the following sources: (Garcia-Arreola 1996;Kaiser 2001;Hecklau et al 2018;Phaal et al 2004;Prahalad and Hamel 1990;Herstatt and Lettl 2001;Martinez-Vela 2016;Oberhagemann 2015;Sun and Fan 2016;Geisler 1999;Phaal et al 2001;Kohl 2003;Coombs and Bierly 2006;Labuschagne and Brent 2006;Rush et al 2007;Lau et al 2010;Chen and Zhao 2012;Macchi and Fumagalli 2013;Liu and Jiang 2016;Chakravarty et al 2013;Zhou et al 2016;Gökalp et al 2007;Ravichandran 2017;Lee et al 2018;Salisu and Abu Bakar 2020;Wu et al 2020;Hassan et al 2021) The essence of the literature review is described in the following chapters 3.1, 3.2. and 3.3.…”
Section: Assessment Dimensions and Assessment Elementsmentioning
confidence: 99%
“…In the following chapter, the three dimensions will be further explained and operationalized. The selected assessment items as well as the aspects and descriptions are based on an extensive literature review that include the following sources: (Garcia-Arreola 1996;Kaiser 2001;Hecklau et al 2018;Phaal et al 2004;Prahalad and Hamel 1990;Herstatt and Lettl 2001;Martinez-Vela 2016;Oberhagemann 2015;Sun and Fan 2016;Geisler 1999;Phaal et al 2001;Kohl 2003;Coombs and Bierly 2006;Labuschagne and Brent 2006;Rush et al 2007;Lau et al 2010;Chen and Zhao 2012;Macchi and Fumagalli 2013;Liu and Jiang 2016;Chakravarty et al 2013;Zhou et al 2016;Gökalp et al 2007;Ravichandran 2017;Lee et al 2018;Salisu and Abu Bakar 2020;Wu et al 2020;Hassan et al 2021) The essence of the literature review is described in the following chapters 3.1, 3.2. and 3.3.…”
Section: Assessment Dimensions and Assessment Elementsmentioning
confidence: 99%
“…Manufacturing companies are trying to use new technologies and methods to stay ahead of their competitors (Knudsen et al , 2021; Hassan et al , 2021). According to Kahupi et al (2021), they think that by using sustainable and DI in supply chain management, companies can gain a competitive advantage.…”
Section: Introductionmentioning
confidence: 99%
“…TBL can lead manufacturing companies to focus on social and environmental concerns and generate profits [ 12 ]. The manufacturing companies face pressure in operating their business activities [ 13 , 14 ]. This is because of the unstable of economic (recession), environmental (depletion of natural resources), and social (labors and human rights) issues [ 11 ].…”
Section: Introductionmentioning
confidence: 99%