Purpose – This study aims to examine accounting professionalization in Ethiopia focusing on how the state, occupational group struggle and transnational accountancy bodies influence the realization of closure. Design/methodology/approach – A qualitative research approach is employed. Data...

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...

As a result of apparent variations in the social, political and economic context of countries, accounting professionalization takes diverse forms and passes through varied challenges in different countries. While accounting professionalization in Western societies has generally been well...

Purpose – This paper synthesises relevant theoretical and empirical literature to develop propositions and suggests a research agenda on the antecedents and organisational performance implications of internal audit effectiveness. Design/methodology/approach – The paper employs institutional...