Relational contracting theory and internal audit: Chief audit executives' perspectives on creating and strengthening trust by building credibility and clarity

被引：1

作者：

Vafaei, Elnaz ^{[1
]}

Singh, Hajinder ^{[1
]}

Scully, Glennda ^{[1
]}

Gilchrist, David ^{[2
]}

Agrawal, Prerana ^{[2
]}

机构：

[1] Curtin Univ, Sch Accounting Econ & Finance, Perth, WA, Australia

[2] Univ Western Australia, Business Sch, Crawley, WA, Australia

来源：

INTERNATIONAL JOURNAL OF AUDITING | 2024年 / 28卷 / 01期

关键词：

internal audit; independence; corporate governance; INFORMATIONAL JUSTICE; DATA SATURATION; GOVERNANCE; COMMITMENT; ROLES; TRUSTWORTHINESS; PERSUASION; QUALITY; IMPACT; TIES;

D O I：

10.1111/ijau.12314

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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.

引用

页码：24 / 43

页数：20