Corporate governance: Exploring the changing governance control paradigm and its implications for internal auditing
Agency theory underpins the concept of governance and the role of internal auditing. Recent studies question both the legitimacy and practicality of an agency oriented governance paradigm in determining an organization’s control paradigm, arguing instead for a multi-theoretical approach to governanc...
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| Format: | Conference Paper |
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LaTrobe University
2012
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| Online Access: | http://hdl.handle.net/20.500.11937/30795 |