Internal Audit Effectiveness : Factors influencing management to listen to the internal auditor’s risk warnings : A multi-method study from a behavioural decision making perspective (Book, 2018) [WorldCat.org]
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Internal Audit Effectiveness : Factors influencing management to listen to the internal auditor’s risk warnings : A multi-method study from a behavioural decision making perspective

Author: Violeta Verbraak-Kolevska
Publisher: Erasmus University Rotterdam 2018-10-19
Edition/Format: Book Book : English
Summary:
In this thesis, several factors influencing deaf effect as indicator for IA effectiveness are studied which were (mostly) unexplored in the academic literature. In an experiment (Chapter 2) it was tested what are the main causal effects of additional contingency factors - the organization power of the internal auditor translated in top management support and the interaction effects from the collaborative partner vs.  Read more...
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Details

Document Type: Book
All Authors / Contributors: Violeta Verbraak-Kolevska
ISBN: 978-94-6361-124-4
Language Note: English
Unique Identifier: 8086619739
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Abstract:

In this thesis, several factors influencing deaf effect as indicator for IA effectiveness are studied which were (mostly) unexplored in the academic literature. In an experiment (Chapter 2) it was tested what are the main causal effects of additional contingency factors - the organization power of the internal auditor translated in top management support and the interaction effects from the collaborative partner vs. opponent perspective. In another experiment (Chapter 3) we included nudging with descriptive social norm to test the main causal effects and interaction effects from the collaborative partner vs opponent perspective. The results of these experiments were surprising and brought originality in this area of academic research. Our study provided interesting and surprising results from the interaction effects, indicating that top management support is not always a guarantee for reducing deafness on risk warnings of the internal auditor. While it may seem to be logical that in the high organization power conditions, decision makers are more likely to follow any advice, regardless whether the message comes from a collaborative partner or an opponent, our findings suggested that great top management support can even be contra-productive when the internal auditor is seen as a collaborative partner. Based on our study results, top management support appeared to be most useful for IA effectiveness when the internal auditor is seen as an opponent. The findings of the second experiment indicate that nudging through descriptive social norm can be used by the internal auditor to increase IA effectiveness by overcoming the deaf effect response to their risk warnings to management. Including a descriptive social norm as part of the risk warning message of the internal auditor in our experiment appeared to be useful as it significantly reduced the deaf

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