Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk

Norman, Carolyn Strand; Rose, Anna M.; Rose, Jacob M.

doi:10.1016/j.aos.2009.12.003

Cited by 143 publications

(141 citation statements)

References 16 publications

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“…These individuals can be argued to be leading scholars in their respective fields and therefore the number of author self-citations may well be justified. There were also numerous articles with no author self-citations with AAAJ having four (Agyemang, 2010;Baker, 2010b;Cordery et al, 2010;Orij, 2010), AOS eight (Bezemer, 2010;Bol and Moers, 2010;Jørgensen and Messner, 2010;Koch and Schmidt, 2010;Mundy, 2010;Norman et al, 2010;O'Regan, 2010), and CPA having ten (Asenova and Beck, 2010;Bessire and Onnée, 2010;Christopher, 2010;Everett and Friesen, 2010;James, 2010b;Killian, 2010;Marriott, 2010;Mete et al, 2010;Noël et al, 2010). Thus AAAJ, AOS and CPA show incidences of high and no author self-citations in line with the observations of Glänzel et al (2004).…”

Section: Referencingsupporting

confidence: 77%

“…On the other hand there were numerous articles with no journal self-references at all. AAAJ had seven (Boedker, 2010;Cristofoli et al, 2010;Czarniawska, 2010;Mc Watters and Lemarchand, 2010;Orij, 2010;Peng and Bewley, 2010), AOS had four (Bol and Moers, 2010;Gibbins et al, 2010;Koch and Schmidt, 2010;Norman et al, 2010) and CPA had eight (Andrew et al, 2010;Bessire and Onnée, 2010;Bettner et al, 2010;Harney, 2010;Hikaka and Prebble, 2010;Iyoha and Oyerinde, 2010;James, 2010b;Sathe, 2010) showing that journal self-referencing is not a prerequisite for publication.…”

Section: Referencingmentioning

confidence: 99%

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Construction of research articles in the leading interdisciplinary accounting journals

Villiers

Dumay

2013

Acc Auditing Accountability J

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Purpose: To examine the construction of articles published in three highly ranked interdisciplinary accounting journals. Design/methodology/approach: We base our analysis on articles published during 2010 in Accounting, Auditing and Accountability Journal (AAAJ), Accounting, Organizations and Society (AOS) and Critical Perspectives on Accounting (CPA). In doing so, we develop a framework and examine characteristics of the published articles, including the prose. Findings: Based on the construction of accounting academic articles in the highly ranked interdisciplinary journals, we introduce a simplified concept of the five distinct major parts of an article. We also make some taken-for-granted aspects of article construction explicit and we conclude that alternatives, if used effectively, can add to the quality of an article. Finally, we conclude with a discussion of, and a reflection on, how the taken-for-granted rules of academic publishing can be challenged. Research limitations/implications:This article is limited by the authors' own analysis and interpretations of AAAJ, AOS and CPA articles published during 2010. Originality/value: As far as can be ascertained, we are the first to examine the construction of research articles published in high ranking interdisciplinary accounting journals. The paper can assist emerging scholars in the process of planning and writing their own articles. For seasoned researchers, our insights may serve to reaffirm or help further develop their approach. The paper also contributes to the ongoing debate around the pressure to publish, the measurement of publications, and the difficulties of getting published.Key words: Academic publishing; writing; research; article attributes Acknowledgements:We would like to thank the many people who have given us feedback during the development of this paper. Foremost we would like to thank James Guthrie for his support and insightful critique on several versions of this paper. Also, thanks to Lee Parker for his support and encouragement during the review process along with the insights from our two anonymous reviewers who have contributed to improving the quality of the paper in among other ways by suggesting additional avenues of investigation. Thanks also to Helen Sword (University of Auckland) and Imad Moosa (RMIT University) for their comments on early drafts of the paper. Also thanks to the comments, observations and encouragement from the participants of numerous workshops and seminars where we have been invited to present our work, even though it was unpublished and still in development. The list includes,

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Section: Referencingsupporting

confidence: 77%

Section: Referencingmentioning

confidence: 99%

Construction of research articles in the leading interdisciplinary accounting journals

Villiers

Dumay

2013

Acc Auditing Accountability J

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“…In maintaining status quo and avoiding investments, the implementers also favored the inclusion of risk culture elements in their existing routines of IA. In summary, both actors endorsed the adaptation of existing IA techniques, such as tracing evidence in interviews, surveys, and documents informing on protocols, process ownership, and departments (Norman et al 2010;Power 1999Power , 2000. …”

Section: Discussionmentioning

confidence: 99%

“…This siding with the auditee managers makes it comfortable for internal auditors in accessing data and information from the auditees (Fanning and David Piercey 2014;Goodwin and Yeo 2001). Norman et al (2010) demonstrate that internal auditors perceive more personal threats when they report high levels of risk directly to the audit committee and thus mild down the reporting of high-level risks. Teaming up with auditee managers or threat perception results in comfort provision by internal auditors to the control committees and the board of organizations in their reporting ).…”

Section: Ia Expansions To New Domainsmentioning

confidence: 99%

Manifold Conceptions of the Internal Auditing of Risk Culture in the Financial Sector

Sinha

Arena

2018

J Bus Ethics

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This exploratory study investigates the manifold conceptions of the internal auditing (IA) of risk culture prevalent among four influential actors of the financial sector-regulators, normalizers, consultants, and implementers. By inductive analysis of 20 interviews and 295 documents, we illustrate a two-step interpretive scheme utilized by the four actors in their IA approaches of risk culture: defining broad goals and designing visibility schemes. The visibility schemes were tied to the demarcation, measurement, as well as the IA data collection techniques of risk culture. Our results indicate two dichotomous interpretations among the four actors concerning the IA of risk culture. The first interpretation, prevalent among regulators and implementers, promotes the control of risk culture primarily through verification. The second interpretation, adopted by consultants and normalizers, promotes the control of risk culture by IA along with the empowerment of employees through training programs. Our results not only contribute to understanding IA expansions, specifically to non-tangible domains such as risk culture but also enrich the literature exploring the mechanisms different stakeholders utilize to shape weakly professionalized IA practices.

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“…However, as studies -for example -by Norman et al (2010) have ascribed significant importance to the issue of 20 audit independence in risk management, it may be advisable for the firm to revisit the current independence of the company's Audit Committee. This is particularly advisable in light of the substantial evidence found by Norman et al (2010) suggesting that the existence of independent internal auditors greatly enhances not only the integrity of the entire audit process, but also all the mechanisms of internal control.…”

Section: Internal Control Mechanismsmentioning

confidence: 99%

Developing Risk Management as a Competitive Capability

Silva

Ojiako

2013

Strategic Change

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This study explores how Small and Medium Enterprises (SMEs) develop their risk management capabilities beyond the start-up phase. A case study drawn from a SME based in Sri Lanka formed the basis of the research. The firm referred to in this study as 'Firm A' has been operating in the diversified financial services industry since 1991. The study finds that at an individual level, parameters such as heuristics and firm-risk maturity levels do influence risk perception beyond firm start-up. At the level of the firm, three major parameters are found to influence the ability of SMEs to develop risk management competencies; these are enterprise risk management (ERM), internal control and risk culture.

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Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk

Cited by 143 publications

References 16 publications

Construction of research articles in the leading interdisciplinary accounting journals

Construction of research articles in the leading interdisciplinary accounting journals

Manifold Conceptions of the Internal Auditing of Risk Culture in the Financial Sector

Developing Risk Management as a Competitive Capability

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