The impact of legislation on the internal audit function
© Emerald Publishing Limited. Purpose - The purpose of this study is to show how the presence of change caused a shift in the roles and responsibilities of the internal audit function (IAF). Design/methodology/approach - The methodological design/approach was constructed by combining specific aspect...
| Main Authors: | , , , |
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| Format: | Journal Article |
| Published: |
2017
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| Online Access: | http://hdl.handle.net/20.500.11937/58469 |
| _version_ | 1848760268259065856 |
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| author | Jones, K. Baskerville, Richard Sriram, R. Ramesh, B. |
| author_facet | Jones, K. Baskerville, Richard Sriram, R. Ramesh, B. |
| author_sort | Jones, K. |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | © Emerald Publishing Limited. Purpose - The purpose of this study is to show how the presence of change caused a shift in the roles and responsibilities of the internal audit function (IAF). Design/methodology/approach - The methodological design/approach was constructed by combining specific aspects of widely known management accounting and organizational change frameworks. The theoretical premise was based on the old institutional economics component of institutional theory. As such, this study used the case study method to examine and analyze the impact of this change in eight specific organizations using the new two-tiered organizational change framework. Findings - This new framework analyzes the multidimensional facets of organizational change in the IAF. From the findings, it was observed that the change can be evolutionary, episodic, continuous and/or teleological, and people, organisms and organizations that are subject to it will react or respond to that change in a myriad of ways. Practical implications - Moreover, the implications of change can be environmental, socioeconomic and political. Originality/value - This study makes an intellectual contribution by introducing a new two-tiered organizational change framework to explain the IAF's response to the environmental change factor of regulation. |
| first_indexed | 2025-11-14T10:13:04Z |
| format | Journal Article |
| id | curtin-20.500.11937-58469 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T10:13:04Z |
| publishDate | 2017 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-584692017-11-24T05:45:54Z The impact of legislation on the internal audit function Jones, K. Baskerville, Richard Sriram, R. Ramesh, B. © Emerald Publishing Limited. Purpose - The purpose of this study is to show how the presence of change caused a shift in the roles and responsibilities of the internal audit function (IAF). Design/methodology/approach - The methodological design/approach was constructed by combining specific aspects of widely known management accounting and organizational change frameworks. The theoretical premise was based on the old institutional economics component of institutional theory. As such, this study used the case study method to examine and analyze the impact of this change in eight specific organizations using the new two-tiered organizational change framework. Findings - This new framework analyzes the multidimensional facets of organizational change in the IAF. From the findings, it was observed that the change can be evolutionary, episodic, continuous and/or teleological, and people, organisms and organizations that are subject to it will react or respond to that change in a myriad of ways. Practical implications - Moreover, the implications of change can be environmental, socioeconomic and political. Originality/value - This study makes an intellectual contribution by introducing a new two-tiered organizational change framework to explain the IAF's response to the environmental change factor of regulation. 2017 Journal Article http://hdl.handle.net/20.500.11937/58469 10.1108/JAOC-02-2015-0019 restricted |
| spellingShingle | Jones, K. Baskerville, Richard Sriram, R. Ramesh, B. The impact of legislation on the internal audit function |
| title | The impact of legislation on the internal audit function |
| title_full | The impact of legislation on the internal audit function |
| title_fullStr | The impact of legislation on the internal audit function |
| title_full_unstemmed | The impact of legislation on the internal audit function |
| title_short | The impact of legislation on the internal audit function |
| title_sort | impact of legislation on the internal audit function |
| url | http://hdl.handle.net/20.500.11937/58469 |