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- Publisher
- Emerald Publishing
- Copyright
- Copyright © 1997 MCB UP Ltd. All rights reserved.
- ISSN
- 0268-6902
- DOI
- 10.1108/02686909710180670
- Publisher site
- See Article on Publisher Site
Abstract
Compared to external audit, internal audit has been charged with having no theory to guide academic research and practice. Suggests that the claims that internal audit has no theory have overlooked the theory of transaction cost economics. A variation of agency theory, transaction cost economics provides a conceptual framework for internal audit. Explains the theory that transaction cost economics provides for internal audit, and tests the theory with an experiment involving the usefulness of internal audit findings for senior executives in government organizations.
Journal
Managerial Auditing Journal – Emerald Publishing
Published: Oct 1, 1997
Keywords: Government agencies; Internal audit; Transaction costs