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Watchdogs, helpers or protectors? – Internal auditing in Malaysian local government

Ferry,, Laurence and Zakaria, Zamzulaila and Zakaria, Zarina and Slack, Richard E. (2017) Watchdogs, helpers or protectors? – Internal auditing in Malaysian local government. Accounting Forum, 41 (4). pp. 375-389. ISSN 0155-9982

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This paper examines internal auditor roles to support public governance in a developing country context, through interviews with chief audit executives across 17 Malaysian Local Government Authorities. Drawing on critical theory, the research shows that internal auditors seek to legitimise their position through compliance (watchdog) and performance (helper and protector) audits. At the micro level of practices, in performing these dual roles, internal auditors are not colonised by governance rules and managerial influence, but instead are enabled by them to perform communicative action. Nevertheless, this was undermined by financial and managerial capacity issues that are a challenge in developing countries. © 2017 Elsevier Ltd

Item Type: Article (Journal)
Additional Information: 5122/63101
Uncontrolled Keywords: Critical theory, Emancipatory accounting, Internal audit, Governance, Local Government, Authorities, Malaysia, Developing countries
Subjects: H Social Sciences > HC Economic History and Conditions > HC94 By region or country
H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5601 Accounting. Bookkeeping
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Kulliyyah of Economics and Management Sciences
Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Dr Zamzulaila Zakaria
Date Deposited: 20 Apr 2018 12:08
Last Modified: 20 Apr 2018 12:09
URI: http://irep.iium.edu.my/id/eprint/63101

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