Professor Laurence Ferry laurence.ferry@durham.ac.uk
Professor
Watchdogs, Helpers or Protectors? – Internal Auditing in Malaysian Local Government
Ferry, L.; Zakaria, Z.; Slack, R.
Authors
Z. Zakaria
Professor Richard Slack richard.slack@durham.ac.uk
Professor
Abstract
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.
Citation
Ferry, L., Zakaria, Z., & Slack, R. (2017). Watchdogs, Helpers or Protectors? – Internal Auditing in Malaysian Local Government. Accounting Forum, 41(4), 375-389. https://doi.org/10.1016/j.accfor.2017.10.001
Journal Article Type | Article |
---|---|
Acceptance Date | Oct 4, 2017 |
Online Publication Date | Oct 10, 2017 |
Publication Date | Dec 1, 2017 |
Deposit Date | Oct 4, 2017 |
Publicly Available Date | Mar 29, 2024 |
Journal | Accounting Forum |
Print ISSN | 0155-9982 |
Publisher | Taylor and Francis Group |
Peer Reviewed | Peer Reviewed |
Volume | 41 |
Issue | 4 |
Pages | 375-389 |
DOI | https://doi.org/10.1016/j.accfor.2017.10.001 |
Public URL | https://durham-repository.worktribe.com/output/1347915 |
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Publisher Licence URL
http://creativecommons.org/licenses/by-nc-nd/4.0/
Copyright Statement
© 2017 This manuscript version is made available under the CC-BY-NC-ND 4.0 license http://creativecommons.org/licenses/by-nc-nd/4.0/
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