Matches in SemOpenAlex for { <https://semopenalex.org/work/W2971127592> ?p ?o ?g. }
- W2971127592 endingPage "124" @default.
- W2971127592 startingPage "101" @default.
- W2971127592 abstract "SUMMARY We examine whether operations-related services (ORS) provided by the internal audit function (IAF) bring economic benefits to firms. Using a sample constructed by matching a global internal auditor survey with public firms' data in Compustat, we find that the IAF's involvement in ORS has a significant positive association with operating performance. By decomposing ORS into traditional assessment services (e.g., operational audit) and business-oriented facilitation services (e.g., strategy consulting), we document that assessment services are prevalent whereas facilitation services are less frequent. Both types of services have a positive association with operating performance. Moreover, we find that the positive relation between ORS and operating performance is only achieved for companies that follow a defender (as opposed to a prospector) business strategy and that extensively outsourcing internal audit activities reduces the positive effect of ORS on operating performance. Overall, our findings shed light on the value added by the IAF. JEL Classifications: M41; M42." @default.
- W2971127592 created "2019-09-05" @default.
- W2971127592 creator A5050293328 @default.
- W2971127592 creator A5075888890 @default.
- W2971127592 creator A5091492510 @default.
- W2971127592 date "2020-02-01" @default.
- W2971127592 modified "2023-09-27" @default.
- W2971127592 title "The Association between Internal Audit Operations-Related Services and Firm Operating Performance" @default.
- W2971127592 cites W1701815759 @default.
- W2971127592 cites W1837119609 @default.
- W2971127592 cites W1909446094 @default.
- W2971127592 cites W1968543054 @default.
- W2971127592 cites W1972796697 @default.
- W2971127592 cites W1985468794 @default.
- W2971127592 cites W1986187321 @default.
- W2971127592 cites W1994041879 @default.
- W2971127592 cites W1996727720 @default.
- W2971127592 cites W1998574397 @default.
- W2971127592 cites W2014558105 @default.
- W2971127592 cites W2017923821 @default.
- W2971127592 cites W2037433669 @default.
- W2971127592 cites W2055965832 @default.
- W2971127592 cites W2065642382 @default.
- W2971127592 cites W2072194187 @default.
- W2971127592 cites W2074172440 @default.
- W2971127592 cites W2087033724 @default.
- W2971127592 cites W2101483575 @default.
- W2971127592 cites W2103216712 @default.
- W2971127592 cites W2105662497 @default.
- W2971127592 cites W2122578598 @default.
- W2971127592 cites W2134562036 @default.
- W2971127592 cites W2153751387 @default.
- W2971127592 cites W2154115533 @default.
- W2971127592 cites W2175251374 @default.
- W2971127592 cites W2313184008 @default.
- W2971127592 cites W2406751456 @default.
- W2971127592 cites W2783828212 @default.
- W2971127592 cites W3121134766 @default.
- W2971127592 cites W3121143499 @default.
- W2971127592 cites W3121379018 @default.
- W2971127592 cites W3121854763 @default.
- W2971127592 cites W3122159449 @default.
- W2971127592 cites W3122386463 @default.
- W2971127592 cites W3122547505 @default.
- W2971127592 cites W3122979540 @default.
- W2971127592 cites W3123132946 @default.
- W2971127592 cites W3123163484 @default.
- W2971127592 cites W3123248310 @default.
- W2971127592 cites W3123572667 @default.
- W2971127592 cites W3123871796 @default.
- W2971127592 cites W3123951273 @default.
- W2971127592 cites W3124170598 @default.
- W2971127592 cites W3124445429 @default.
- W2971127592 cites W3124830097 @default.
- W2971127592 cites W3125270366 @default.
- W2971127592 cites W3125654606 @default.
- W2971127592 cites W3126048097 @default.
- W2971127592 doi "https://doi.org/10.2308/ajpt-52565" @default.
- W2971127592 hasPublicationYear "2020" @default.
- W2971127592 type Work @default.
- W2971127592 sameAs 2971127592 @default.
- W2971127592 citedByCount "35" @default.
- W2971127592 countsByYear W29711275922017 @default.
- W2971127592 countsByYear W29711275922019 @default.
- W2971127592 countsByYear W29711275922020 @default.
- W2971127592 countsByYear W29711275922021 @default.
- W2971127592 countsByYear W29711275922022 @default.
- W2971127592 countsByYear W29711275922023 @default.
- W2971127592 crossrefType "journal-article" @default.
- W2971127592 hasAuthorship W2971127592A5050293328 @default.
- W2971127592 hasAuthorship W2971127592A5075888890 @default.
- W2971127592 hasAuthorship W2971127592A5091492510 @default.
- W2971127592 hasConcept C121955636 @default.
- W2971127592 hasConcept C142853389 @default.
- W2971127592 hasConcept C144133560 @default.
- W2971127592 hasConcept C15744967 @default.
- W2971127592 hasConcept C162324750 @default.
- W2971127592 hasConcept C162853370 @default.
- W2971127592 hasConcept C170856484 @default.
- W2971127592 hasConcept C199521495 @default.
- W2971127592 hasConcept C21547014 @default.
- W2971127592 hasConcept C2780378061 @default.
- W2971127592 hasConcept C46934059 @default.
- W2971127592 hasConcept C542102704 @default.
- W2971127592 hasConceptScore W2971127592C121955636 @default.
- W2971127592 hasConceptScore W2971127592C142853389 @default.
- W2971127592 hasConceptScore W2971127592C144133560 @default.
- W2971127592 hasConceptScore W2971127592C15744967 @default.
- W2971127592 hasConceptScore W2971127592C162324750 @default.
- W2971127592 hasConceptScore W2971127592C162853370 @default.
- W2971127592 hasConceptScore W2971127592C170856484 @default.
- W2971127592 hasConceptScore W2971127592C199521495 @default.
- W2971127592 hasConceptScore W2971127592C21547014 @default.
- W2971127592 hasConceptScore W2971127592C2780378061 @default.
- W2971127592 hasConceptScore W2971127592C46934059 @default.
- W2971127592 hasConceptScore W2971127592C542102704 @default.
- W2971127592 hasIssue "1" @default.
- W2971127592 hasLocation W29711275921 @default.