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- W4367052334 abstract "Using the lens of relational contracting, we examine internal auditors' efforts in building a relationship of trust with management within the context of operational audits. We gain insights into the day‐to‐day practices of internal auditors by interviewing 28 chief audit executives of internal audit departments across Australia and find that internal auditors undertake numerous measures to demonstrate credibility and provide clarity on their intentions in an attempt to gain managements' respect and confidence. However, we also find that some of the measures auditors undertake in a defensive corporate culture support the notion of ‘trust begets trust’. Consequently, such measures may not only assist in establishing a relational contract with management but also highlight the potential risks to internal auditor independence." @default.
- W4367052334 created "2023-04-27" @default.
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- W4367052334 date "2023-04-26" @default.
- W4367052334 modified "2023-09-30" @default.
- W4367052334 title "Relational contracting theory and internal audit: Chief audit executives' perspectives on creating and strengthening trust by building credibility and clarity" @default.
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- W4367052334 doi "https://doi.org/10.1111/ijau.12314" @default.
- W4367052334 hasPublicationYear "2023" @default.
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