Work

Watchdogs, helpers or protectors? – Internal auditing in Malaysian Local Government

Year: 2017

Type: article

Abstract: This paper examines internal auditor roles to support public governance in a developing country context, through interviews with chief audit executives across 17 Malaysian Local Government Authorities. Drawing on critical theory, the research shows that internal auditors seek to legitimise their position through compliance (watchdog) and performance (helper and protector) audits. At the micro level of practices, in performing these dual roles, internal auditors are not colonised by governance rules and managerial influence, but instead are enabled by them to perform communicative action. Nevertheless, this was undermined by financial and managerial capacity issues that are a challenge in developing countries.

Source: Accounting Forum

DOI: 10.1016/j.accfor.2017.10.001

Authors: Laurence Ferry, Zamzulaila Zakaria, Zarina Zakaria, Richard Slack

Institutions: Durham University, University of Malaya, International Islamic University Malaysia

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W2762265095

FWCI: 8.862

Cites: 112

Cited by: 44

Related to: 10