مقاله انگلیسی رایگان در مورد همبستگی های مشارکت کارکرد حسابرسی داخلی – اسپرینگر ۲۰۲۰

مقاله انگلیسی رایگان در مورد همبستگی های مشارکت کارکرد حسابرسی داخلی – اسپرینگر ۲۰۲۰

 

مشخصات مقاله
ترجمه عنوان مقاله همبستگی های مشارکت کارکرد حسابرسی داخلی در حسابرسی های پایداری
عنوان انگلیسی مقاله Correlates of internal audit function involvement in sustainability audits
انتشار مقاله سال ۲۰۲۰
تعداد صفحات مقاله انگلیسی  ۳۱ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه اسپرینگر
نوع نگارش مقاله
مقاله پژوهشی (Research Article)
مقاله بیس این مقاله بیس میباشد
نمایه (index)  Master Journals List
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF)
۱٫۳۸۷ در سال ۲۰۱۹
شاخص H_index ۴۷ در سال ۲۰۲۰
شاخص SJR ۰٫۵۵۵ در سال ۲۰۱۹
شناسه ISSN ۱۵۷۲-۹۶۳X
شاخص Quartile (چارک) Q2 در سال ۲۰۱۹
مدل مفهومی دارد
پرسشنامه ندارد
متغیر دارد
رفرنس دارد
رشته های مرتبط حسابداری
گرایش های مرتبط حسابرسی
نوع ارائه مقاله
ژورنال
مجله / کنفرانس مجله مدیریت و حاکمیت – Journal of Management and Governance
دانشگاه  College of the Holy Cross, USA
کلمات کلیدی حسابرسی های پایداری، حسابرسی داخلی، حاکمیت شرکتی، ارزیابی ریسک
کلمات کلیدی انگلیسی Sustainability audits, Internal auditing, Corporate governance, Risk assessment
شناسه دیجیتال – doi
https://doi.org/10.1007/s10997-020-09511-3
کد محصول  E15076
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Abstract

۱- Introduction

۲- Background and hypotheses

۳- Research method

۴- Results

۵- Discussion and conclusions

References

 

بخشی از متن 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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