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Mapping of internal audit research: a post-Enron structured literature review

Amr Kotb, Hany Elbardan, Hussein Halabi Orcid Logo

Accounting, Auditing & Accountability Journal, Volume: 33, Issue: 8

Swansea University Author: Hussein Halabi Orcid Logo

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DOI (Published version): 10.1108/aaaj-07-2018-3581

Abstract

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)...

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Published in: Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Published: Emerald 2020
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URI: https://cronfa.swan.ac.uk/Record/cronfa54670
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fullrecord <?xml version="1.0"?><rfc1807><datestamp>2021-01-06T17:40:44.0715732</datestamp><bib-version>v2</bib-version><id>54670</id><entry>2020-07-08</entry><title>Mapping of internal audit research: a post-Enron structured literature review</title><swanseaauthors><author><sid>f7e6b4295ab6a82be92bdd4e99587e73</sid><ORCID>0000-0003-4951-9981</ORCID><firstname>Hussein</firstname><surname>Halabi</surname><name>Hussein Halabi</name><active>true</active><ethesisStudent>false</ethesisStudent></author></swanseaauthors><date>2020-07-08</date><deptcode>BAF</deptcode><abstract>Purpose &#x2014; 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 &#x2014; 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 &#x2014; 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 &#x2014; This is the first comprehensive review to analyse IA research in the post-Enron period (2005&#x2013;2018). The findings are relevant to researchers who are looking for appropriateresearch outlets and emerging scholars who wish to identify their own research directions.</abstract><type>Journal Article</type><journal>Accounting, Auditing &amp; Accountability Journal</journal><volume>33</volume><journalNumber>8</journalNumber><paginationStart/><paginationEnd/><publisher>Emerald</publisher><placeOfPublication/><isbnPrint/><isbnElectronic/><issnPrint>0951-3574</issnPrint><issnElectronic/><keywords>Internal audit, internal audit function, structured literature review, Enron</keywords><publishedDay>5</publishedDay><publishedMonth>8</publishedMonth><publishedYear>2020</publishedYear><publishedDate>2020-08-05</publishedDate><doi>10.1108/aaaj-07-2018-3581</doi><url/><notes/><college>COLLEGE NANME</college><department>Accounting and Finance</department><CollegeCode>COLLEGE CODE</CollegeCode><DepartmentCode>BAF</DepartmentCode><institution>Swansea University</institution><apcterm/><lastEdited>2021-01-06T17:40:44.0715732</lastEdited><Created>2020-07-08T13:48:53.8542049</Created><path><level id="1">Faculty of Humanities and Social Sciences</level><level id="2">School of Management - Accounting and Finance</level></path><authors><author><firstname>Amr</firstname><surname>Kotb</surname><order>1</order></author><author><firstname>Hany</firstname><surname>Elbardan</surname><order>2</order></author><author><firstname>Hussein</firstname><surname>Halabi</surname><orcid>0000-0003-4951-9981</orcid><order>3</order></author></authors><documents><document><filename>54670__17680__9ca17530110e4a27aff5ae5609e74ccb.pdf</filename><originalFilename>AAM_compressed.pdf</originalFilename><uploaded>2020-07-08T15:40:42.2553434</uploaded><type>Output</type><contentLength>435837</contentLength><contentType>application/pdf</contentType><version>Accepted Manuscript</version><cronfaStatus>true</cronfaStatus><copyrightCorrect>true</copyrightCorrect><language>eng</language></document></documents><OutputDurs/></rfc1807>
spelling 2021-01-06T17:40:44.0715732 v2 54670 2020-07-08 Mapping of internal audit research: a post-Enron structured literature review f7e6b4295ab6a82be92bdd4e99587e73 0000-0003-4951-9981 Hussein Halabi Hussein Halabi true false 2020-07-08 BAF 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. Journal Article Accounting, Auditing & Accountability Journal 33 8 Emerald 0951-3574 Internal audit, internal audit function, structured literature review, Enron 5 8 2020 2020-08-05 10.1108/aaaj-07-2018-3581 COLLEGE NANME Accounting and Finance COLLEGE CODE BAF Swansea University 2021-01-06T17:40:44.0715732 2020-07-08T13:48:53.8542049 Faculty of Humanities and Social Sciences School of Management - Accounting and Finance Amr Kotb 1 Hany Elbardan 2 Hussein Halabi 0000-0003-4951-9981 3 54670__17680__9ca17530110e4a27aff5ae5609e74ccb.pdf AAM_compressed.pdf 2020-07-08T15:40:42.2553434 Output 435837 application/pdf Accepted Manuscript true true eng
title Mapping of internal audit research: a post-Enron structured literature review
spellingShingle Mapping of internal audit research: a post-Enron structured literature review
Hussein Halabi
title_short Mapping of internal audit research: a post-Enron structured literature review
title_full Mapping of internal audit research: a post-Enron structured literature review
title_fullStr Mapping of internal audit research: a post-Enron structured literature review
title_full_unstemmed Mapping of internal audit research: a post-Enron structured literature review
title_sort Mapping of internal audit research: a post-Enron structured literature review
author_id_str_mv f7e6b4295ab6a82be92bdd4e99587e73
author_id_fullname_str_mv f7e6b4295ab6a82be92bdd4e99587e73_***_Hussein Halabi
author Hussein Halabi
author2 Amr Kotb
Hany Elbardan
Hussein Halabi
format Journal article
container_title Accounting, Auditing & Accountability Journal
container_volume 33
container_issue 8
publishDate 2020
institution Swansea University
issn 0951-3574
doi_str_mv 10.1108/aaaj-07-2018-3581
publisher Emerald
college_str Faculty of Humanities and Social Sciences
hierarchytype
hierarchy_top_id facultyofhumanitiesandsocialsciences
hierarchy_top_title Faculty of Humanities and Social Sciences
hierarchy_parent_id facultyofhumanitiesandsocialsciences
hierarchy_parent_title Faculty of Humanities and Social Sciences
department_str School of Management - Accounting and Finance{{{_:::_}}}Faculty of Humanities and Social Sciences{{{_:::_}}}School of Management - Accounting and Finance
document_store_str 1
active_str 0
description 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.
published_date 2020-08-05T04:08:21Z
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score 11.017797

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