Open AccessBuilding a Research Model and Hypotheses Development for Internal Audit Consulting: Insights from Literature and Findings of Exploratory Interviews
Author(s) -
Suhaily Shahimi,
Nurmazilah Mahzan
Publication year - 2018
Publication title -
international journal of management excellence
Language(s) - English
Resource type - Journals
ISSN - 2292-1648
DOI - 10.17722/ijme.v10i2.959
Subject(s) - exploratory research , internal audit , audit , variables , stewardship (theology) , business , knowledge management , stewardship theory , accounting , psychology , computer science , sociology , principal–agent problem , political science , corporate governance , machine learning , politics , anthropology , law , finance
This study identifies two main variables and one moderating variable that have an influence on the consulting role of internal auditors and the impact on a firm’s growth opportunities and performance and specifies how each of them can exert its influence. This study is based on a literature review, underlying theory that is stewardship theory and findings of exploratory interviews by the present researcher; and contributes to the literature by developing a specific and structured research model. Firstly, it explains the development of hypotheses based on the literature and findings of exploratory interviews. It presents a detailed review of the variables influencing the internal audit consulting in which it gives an impact on the firm’s growth as well as the performance. Finally, the theoretical linkages between each relationship in the framework of this study are presented in this study.