volume 34, issue 9, P1073-1100 2019
DOI: 10.1108/maj-02-2018-1811
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Arno Nuijten, Mark Keil, Gerrit Sarens, Mark van Twist

Abstract: Purpose Information system projects often go awry and when they do internal auditors are often in a position to bring the problems to management’s attention. However, managers are not always receptive to risk warnings, even when internal auditors who are role prescribed to carry out this function deliver such warnings. This phenomenon is known as the deaf effect. This paper aims to examine the actions that internal auditors take to resolve the deaf effect and how these actions affect the auditor–manager relat…

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