The role of stakeholders' perception in internal audit status: the case of Iran

Mashayekhi, Bita; Jalali, Farzaneh; Rezaee, Zabihollah

doi:10.1108/jaee-03-2020-0064

Cited by 7 publications

(5 citation statements)

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“…Second, given the limited research conducted in the field of silence in accounting and auditing, this research leads to the development of knowledge in this field. Although previous research (Ebrahimi et al, 2022;Mashayekhi et al, 2022) has provided evidence of the effect of the perceived supervisor support and independence of the internal auditing function on internal auditor voice, to the best of our knowledge, this is the first study that examines the factors affecting internal auditor silence. In this study, the construct of the climate of silence, which was addressed in management research and indirectly mentioned in the research conducted in the field of accounting and auditing, was used.…”

Section: Introductionmentioning

confidence: 87%

“…Although it has not been long since companies were required to hire internal auditors, some large public and private companies have been using internal audit voluntarily for a long time. One of the first internal audit departments in a state-owned company belongs to the National Iranian Oil Company, with more than 40 years of experience (Mashayekhi et al , 2022).…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

“…In Iran, Ebrahimi et al (2022) found that internal auditors, based on their belief in organizational support, decide to report fraud and distortion or remain silent. Mashayekhi et al (2022) illustrated that the key actors and stakeholders in the internal audit process – including executive and board managers, audit committee members and chief audit executives – play important roles in shaping the status of internal audit via their perceptions and actions.…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

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Modeling the factors affecting the internal auditor silence behavior

Ebrahimi

Sarikhani

Rostami

2023

MAJ

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Purpose The purpose of this study is to investigate the factors affecting the silence of internal auditors. To this end, the impacts of the perceived climate of silence, professional commitment, independence commitment, role conflict and role ambiguity on internal auditor silence have been investigated. Furthermore, the effects of role conflict and role ambiguity through independence commitment on internal auditor silence were investigated. Design/methodology/approach The statistical population of the study consisted of Iranian internal auditors in 2021. The study used a self-administered survey of 217 internal auditors. In this research, a hierarchical component model in the partial least squares structural equation modeling analysis was used to examine the hypotheses. Findings The results of testing the hypotheses indicated that the perceived climate of silence and role ambiguity have positive effects, and professional commitment and independence commitment have negative effects on internal auditor silence. Furthermore, role conflict has an insignificant effect on internal auditor silence. In addition, role conflict and role ambiguity affect the internal auditor silence through the independence commitment. Originality/value This study examined the factors affecting the internal auditor silence by combining the construct of the perceived climate of silence that has been previously discussed in the field of management with the professional (professional commitment and independence commitment) and role (role conflict and role ambiguity) factors that are discussed in the internal audit profession. To the best of the author’s knowledge, this is the first study that examines the factors affecting internal auditor silence behavior. The importance of conducting this study is that it investigates a phenomenon among internal auditors that conflicts with the mission and origin of internal audit.

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Section: Introductionmentioning

confidence: 87%

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

See 1 more Smart Citation

Modeling the factors affecting the internal auditor silence behavior

Ebrahimi

Sarikhani

Rostami

2023

MAJ

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“…Substantial transformations of the structure of the audit activity are due to the liberalization of financial and tax legislation, transformation to global economy, the invention of new control instruments and the gradual universalization of control activities in general. The issue of determining and practical implementation of the concept of "e-audit" was considered by researchers at differrent times from the following perspectives: as the automation of the activities of the audit activity subjects (B. Mashayekhi, F. Jalali, Z. Rezaee [2], D. G. Mihret, M. Kansal, M. B. Muttakin, T. Rana [3]); in the format of digital methods of control work (R. Manita, N. Elommal, P. Baudier, L. Hikkerova [4], M. Usman, E. Ezeani, R. I. A. Salem, X.…”

Section: Introductionmentioning

confidence: 99%

Prerequisites for the implementation of e-audit in Ukraine

Bezverkhyi¹,

Poddubna²

2023

Herald of KNUTE

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Introduction. Remote forms of control are becoming widespread and popular. In order to effectively introduce e-audit tools into the real sector of the economy, special attention is required for its comprehensive research, analysis and understanding. Problem. The article presents the author's generalization of the development and implementation of e-audit in foreign countries and provides possible ways of its implementation in domestic practice. The transition of the world's leading countries to the implementation of electronic audit in their practice indicates that control and veryfication work has reached a qualitatively new level. The aim of the article is to outline the ways of e-audit development in domestic practice, based on advanced international experience. Methods. General scientific and special methods of observation were used, such as system, abstract and logical analyses. The prospects and advantages of implementing the e-audit concept in modern business conditions are outlined using generalizing and prognostic methods. Results. The essence of the electronic standardized format of providing information to tax authorities as a basis for e-audit has been considered. An author's approach to optimal ways of implementing foreign experience of e-audit functioning into domestic practice has been formed. The practical significance of this research is in the approximation of the domestic approach to conducting inspections to best international practices, thereby adding transparency to them. Conclusions. The effective launch and skillful use of e-audit tools will allow to build veryfication work at a qualitatively new level, providing a risk-oriented approach to control procedures, to improve the accuracy of the performed checks, to reduce the time for checks, and in general, it will allow increasing the confidence of investors in the transparency of doing business in the country.

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“…As emphasized by Alexandra and Hlaciuc (2017), internal auditors contribute to strengthening the overall corporate governance framework by recommending improvements in risk management practices, internal controls, and reporting mechanisms. However, publicly listed companies emphasize strict transparency, accountability, and regulatory consistency, which present unique challenges to their internal audit function (Bita et al, 2022). Unlike mandatory internal auditing regulations primarily applicable to publicly listed companies and state-owned enterprises, Ireland's businesses engage in voluntary internal auditing.…”

Section: Introductionmentioning

confidence: 99%

Research on Voluntary Internal Audit of Irish Business

Zhao,

Zhao

2023

TEL

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Internal audit provides independent assurance regarding corporate risk management, internal control, and compliance and is a crucial component of the corporate governance framework. In contrast to auditing requirements in other nations, voluntary internal auditing has become integral to management decision-making in Irish businesses. The paper examines the internal and external factors and motivations that have contributed to the adoption of voluntary audits by Irish companies, analyses the impact of voluntary internal audits on Irish companies and the current challenges they face, and suggests that domestic companies, whether listed or not, should take the initiative to introduce voluntary internal audit systems.

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The role of stakeholders' perception in internal audit status: the case of Iran

Cited by 7 publications

References 50 publications

Modeling the factors affecting the internal auditor silence behavior

Modeling the factors affecting the internal auditor silence behavior

Prerequisites for the implementation of e-audit in Ukraine

Research on Voluntary Internal Audit of Irish Business

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