Getie Mihret, Dessalegn; Mula, Joseph M.; James, Kieran - In: Journal of Financial Reporting and Accounting 10 (2012) 2, pp. 153-170
Purpose – The purpose of this paper is to examine the extent to which institutional norms determine attributes of internal audit practices and how institutional changes explain the development of these practices. Design/methodology/approach – The authors employed a qualitative research...
