همبستگی های مشارکت کارکرد حسابرسی داخلی
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همبستگی های مشارکت کارکرد حسابرسی داخلی

عنوان فارسی مقاله: همبستگی های مشارکت کارکرد حسابرسی داخلی در حسابرسی های پایداری
عنوان انگلیسی مقاله: Correlates of internal audit function involvement in sustainability audits
مجله/کنفرانس: مجله مدیریت و حاکمیت – Journal of Management and Governance
رشته های تحصیلی مرتبط: حسابداری
گرایش های تحصیلی مرتبط: حسابرسی
کلمات کلیدی فارسی: حسابرسی های پایداری، حسابرسی داخلی، حاکمیت شرکتی، ارزیابی ریسک
کلمات کلیدی انگلیسی: Sustainability audits, Internal auditing, Corporate governance, Risk assessment
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه:  Master Journals List
شناسه دیجیتال (DOI): https://doi.org/10.1007/s10997-020-09511-3
دانشگاه: College of the Holy Cross, USA
ناشر: اسپرینگر - Springer
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2020
ایمپکت فاکتور: 1.387 در سال 2019
شاخص H_index: 47 در سال 2020
شاخص SJR: 0.555 در سال 2019
شناسه ISSN: 1572-963X
شاخص Quartile (چارک): Q2 در سال 2019
فرمت مقاله انگلیسی: pdf
تعداد صفحات مقاله انگلیسی: 31
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
آیا این مقاله مدل مفهومی دارد: دارد
آیا این مقاله پرسشنامه دارد: ندارد
آیا این مقاله متغیر دارد: دارد
کد محصول: E15076
رفرنس: دارای رفرنس در داخل متن و انتهای مقاله
فهرست انگلیسی مطالب

Abstract


1- Introduction


2- Background and hypotheses


3- Research method


4- Results


5- Discussion and conclusions


References

نمونه متن انگلیسی مقاله

Abstract


While an increasing number of organizations are engaging in sustainability activities, assurance of these activities is relatively new. We investigate the presence of risk assessment by internal auditors, industry, internal audit function (IAF) age, and the release of sustainability reporting as correlates of organizations’ involving their IAFs in sustainability audits. Using data from a large sample of chief audit executives (CAEs), we fnd signifcant and positive associations between all of our test variables and IAF involvement in sustainability audits. Also, organizations in Anglo-Saxon countries are signifcantly less likely to involve their IAF in sustainability auditing, while listed organizations are more likely. Other control variables (organization size, IAF size, level of development of a risk management system, CAE experience, CAE environmental skills, and CAE education) have insignifcant associations with IAF involvement in sustainability audits. These results have implications for practitioner benchmarking and training as well as policy regarding combined assurance.


Introduction


The United Nations Global Compact (UNGC) states that “Corporate sustainability starts with a company’s value system and a principled approach to doing business. This means operating in ways that, at a minimum, meet fundamental responsibilities in the areas of human rights, labor, environment and anti-corruption” (UNGC 2016). Research indicates that organizations engage in sustainability activities and reporting to increase transparency, enhance brand value, improve reputation and legitimacy, signal competitiveness, motivate employees, and support control processes (Herzig and Schaltegger 2006). Such activity is increasingly recognized as a key contributing factor to corporate sustainability (Lozano and Huisingh 2011). The UNGC (2012) also indicates that sustainability reporting is gaining momentum as a key component of organizations’ reporting practices globally.


While the growth in sustainability activities is documented in the literature (e.g., Hahn and Kühnen 2013) and by NGOs (GRI 2017), assurance of sustainability is in its infancy (GRI 2013; KPMG 2015), despite an increase in demand for assurance to enhance credibility therein (Ridley et al. 2011; Soh and Martinov-Bennie 2015). Prior studies suggest that many executives expect internal auditors to assure sustainability to reduce the risk of legal liabilities for environmental malfeasance and negative public reactions to unsustainable practices (Nitkin and Brooks 1998; Coyne 2006). There is also growing recognition that sustainability assurance adds value to sustainability management and reporting systems by driving internal organizational change and improvement (Bae and Seol 2006; Mock et al. 2007) and by promoting external transparency (Gray et al. 2014; Simnett et al. 2009; Cohen and Simnett 2014). The Institute of Internal Auditors (The IIA 2010) states that internal audit functions (IAFs) can provide value to their organization via improved risk management and better understanding of emerging issues (Zadek et al. 2004), such as sustainability

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