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Mapping of internal audit research: a post-Enron structured literature review / Amr Kotb; Hany Elbardan; Hussein Halabi
Accounting, Auditing & Accountability Journal, Volume: 33, Issue: 8
Swansea University Author: Hussein, Halabi
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Purpose — This paper reviews the field of internal auditing (IA) post-Enron to develop insightsinto how IA research has developed, offer a critique of the research to date and identify ways thatfuture research can help to advance IA.Design/methodology/approach — A structured literature review (SLR)...
|Published in:||Accounting, Auditing & Accountability Journal|
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Purpose — This paper reviews the field of internal auditing (IA) post-Enron to develop insightsinto how IA research has developed, offer a critique of the research to date and identify ways thatfuture research can help to advance IA.Design/methodology/approach — A structured literature review (SLR) was used to analyse 471papers from 64 journals published between 2005 and 2018 based on a number of criteria; namely,author, journal type, journal location, year, theme, theory, nature of research, research setting,regional focus, method and citations.Findings — The IA literature has not significantly contributed to knowledge of the internal auditfunction (IAF), and we still know relatively little about the factors that contribute to making theimpact of IA practice effective and measurable. The IA literature is US dominated (authors andjournals), focused on the American context (publicly listed companies), reliant on positivistanalyses and largely makes no explicit reference to theory. Central regions (emerging economies)and key organisational settings (private SMEs and not-for-profit organisations) are largely absent inprior IA research. This paper evaluates and identifies avenues through which future research canhelp to advance IA in order to address emerging challenges in the field.Originality/value — This is the first comprehensive review to analyse IA research in the post-Enron period (2005–2018). The findings are relevant to researchers who are looking for appropriateresearch outlets and emerging scholars who wish to identify their own research directions.
Internal audit, internal audit function, structured literature review, Enron
School of Management