The evolution of internal audit research: a bibliometric analysis of published documents (1926–2016)

Behrend, Joel; Eulerich, Marc

doi:10.1080/21552851.2019.1606721

Cited by 82 publications

(44 citation statements)

References 140 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…In other words, an effective IA has a crucial role in assisting management to combat fraud or irregularities (Alias et al , 2019; Abuazza et al , 2015; Drogalas et al , 2017; Hazami-Ammar, 2019; Salehi et al , 2013) and contribute to accountability (Bananuka et al , 2018). Therefore, the IA profession has become an essential management tool for obtaining effective control in organisations (Behrend and Eulerich, 2019; Endaya and Hanefah, 2016; Ismael and Roberts, 2018). The necessity for IA function arises more in the public sector due to the complexity of the commonly broad objectives (Schillemans and van Twist, 2016) and the multiplicity of the audience whose expectations are varied (Menza et al , 2019; Pilcher et al , 2013).…”

Section: Introductionmentioning

confidence: 99%

Factors affecting the internal auditors’ effectiveness in the Jordanian public sector

Alqudah

Amran

Hassan

2019

EMJB

View full text Add to dashboard Cite

Purpose The purpose of this paper is to investigate the moderating effect of task complexity on external auditors’ cooperation (EAC), top management empowerment and internal auditors’ independence, which affect internal auditors’ effectiveness in the Jordanian public sector. Design/methodology/approach This paper utilised 117 usable questionnaires from financial managers and internal audit (IA) managers of the Jordanian public sector institutions. The collected data were analysed using partial least squares-structural equation modelling (PLS-SEM). Findings The results reveal that EAC, top management empowerment, and internal auditors’ independence are the factors which positively and significantly affect the internal auditors’ effectiveness, as supported by the resource-based theory, with incomplete support for the task complexity’s role as a moderator. Practical implications The findings are important for the decision-makers and regulators in introducing new legislation and regulation for the IA profession in the Jordanian public sector. Social implications It is shown that the factors affecting the internal auditors’ effectiveness can definitely enhance their ability to achieve the role of IA in protecting public funds and limiting financial and administrative corrupt practices, particularly in the public sector. Originality/value To the best knowledge of the authors, this study is one of the first studies that addresses task complexity as an interaction effect on the factors affecting internal auditors’ effectiveness in the public sector.

show abstract

Section: Introductionmentioning

confidence: 99%

Factors affecting the internal auditors’ effectiveness in the Jordanian public sector

Alqudah

Amran

Hassan

2019

EMJB

View full text Add to dashboard Cite

show abstract

“…To map the literature, we employed VOSviewer as it is a powerful software tool to construct a visualized map based on the link to the objects of interest. This software has been widely used in bibliometric research investigation (Behrend and Eulerich 2019 [auditing]; Castriotta et al 2019 [emerging organization structure]; Zheng and Kouwenberg 2019 [corporate governance]; Yahaya et al 2020 [Innovation]). VOSviewer maps were created in this study for keywords of authors, document citations, and authors' network as they are the key concern of this study.…”

Section: Methodsmentioning

confidence: 99%

A bibliometric analysis of cash holdings literature: current status, development, and agenda for future research

et al. 2021

View full text Add to dashboard Cite

Despite the growing interest in exploring the cash holding aspects among scholars, systematic reviews and comprehensive evaluation in this area has been limited. Also, there is only a fragmented understanding about how the cash holdings concept is formed among researchers and experts. We fill this gap in the literature by identifying and evaluating the research development of cash holdings topic. Using 874 articles from the Scopus database that were published between 1947 and early 2020, bibliometric and content analyses were employed to assess the patterns of global cash holdings research. We find that previous studies have substantially enriched our knowledge of the antecedents and consequences of cash holdings. Yet, there are still several opportunities to make significant contributions in this area. The contribution of this research is to provide a comprehensive evaluation of the development of cash holdings research (using a sizeable archival database). It identifies the current joint development and potential opportunities for future work directions on cash holdings association with payout policy, corporate social responsibility, and corporate governance. Our results are likely to be of interest to academics, practitioners, and educators in related business and finance fields.

show abstract

“…Audit internal sangat berperan penting dalam membasmi perilaku korupsi, dengan syarat menentukan kualitas audit yang diharapkan. Peran audit internal itu menjadi sesuatu yang sangat penting ketika audit itu, pertama untuk mendeteksi keuangan yang difasilitasi publik; kedua memverifikasi orang yang bertanggung jawab atas fiskal; ketiga auditor internal dipilih oleh rakyat dengan kemahirannya untuk mendeteksi penipuan, dan terakhir audit itu menjadi penting ketika entitas sudah berevolusi dalam bisnis (Behrend & Eulerich, 2019). Gustavson & Sundstrom (2018) menyebutkan bahwa pelaksanaan audit yang berkualitas itu selalu berpatokan pada tiga prinsip, yaitu profesional, Independen, dan awareness sebagai prinsipal yang dapat meminimalisasi korupsi di organisasi pemerintahan.…”

Section: Hasil Dan Pembahasanunclassified

“…Sumber: Modifikasi Data (Behrend & Eulerich, 2019;IIA, 2018) Zamboni & Litschig (2018) berargumentasi bahwa bahwa audit mempunyai peran yang segnifikan dalam pertarungan melawan korupsi, termasuk di dalamnya ada teknik audit, standar audit, dan profesi audit. Dalam perkembangannya langkah-langkah audit internal dan pendeteksian risiko awal sa ngat berpengaruh terhadap kualitas audit internal yang dikerjakan oleh auditor (Asiedu & Deffor, 2017;Coetzee & Erasmus, 2017).…”

Section: Gambar 1 Evolusi Peran Audit Internalunclassified

Reorentasi Audit Internal Untuk Melawan Korupsi Pengadaan

As’ad

Tarjo

Musyarofah

2019

jamal

View full text Add to dashboard Cite

Abstrak: Reorientasi Audit Internal untuk Melawan Korupsi Pe ngadaan. Tujuan penelitian ini adalah untuk menemukan reorientasi peran audit internal dalam melawan korupsi pengadaan. Penelitian ini menggunakan metode configurative-ideographic case study pada informan yang berasal dari Auditor Pengawas Internal Pemerintah (APIP). Penelitian ini menemukan bahwa informan sering jatuh pada sikap penilaian profesional yang tidak objektif pada kegiatan pengadaan yang di dalamnya terdapat political corruption. Peneliti mengusulkan struktur pengawasan internal pemerintah daerah dengan pendekatan three lines for defense. Konsep ini mendedikasikan artikulasi yang jelas terhadap peran audit internal di lingkungan pemerintah daerah dalam memberikan support assurance.

show abstract

The evolution of internal audit research: a bibliometric analysis of published documents (1926–2016)

Cited by 82 publications

References 140 publications

Factors affecting the internal auditors’ effectiveness in the Jordanian public sector

Factors affecting the internal auditors’ effectiveness in the Jordanian public sector

A bibliometric analysis of cash holdings literature: current status, development, and agenda for future research

Reorentasi Audit Internal Untuk Melawan Korupsi Pengadaan

Contact Info

Product

Resources

About