THE DEVELOPMENT OF INTERNAL AUDIT IN SAUDI ARABIA: AN INSTITUTIONAL THEORY PERSPECTIVE
By Abdulrahman A. M. Al-Twaijry, J. Brierley, D. Gwilliam. 2003
311 citations recorded by the source corpus.
Subfields: Accounting, Management Information Systems, Organizational Behavior and Human Resource Management
View Paper: https://www.semanticscholar.org/paper/708a19ce5c92aa39a7531fca465ba7c7c31d818c
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Mustafa Mohd Hanefah
- K. A. Endaya
- Abdulaziz Alzeban
- D. Gwilliam
- Josefa Mula
- Kieran James
- Dessalegn Getie Mihret
- Mostafa Hassan
In Management Information Systems
- Mustafa Mohd Hanefah
- K. A. Endaya
- Abdulaziz Alzeban
- D. Gwilliam
- Josefa Mula
- Kieran James
- Dessalegn Getie Mihret
- Mostafa Hassan
In Organizational Behavior and Human Resource Management
Citations in the corpus
- Antecedents and organisational performance implications of internal audit effectiveness (2010, methodology): “In addition, they noted that the establishment of the IIA chapter in Saudi Arabia provided a normative isomorphic pressure for the development of IA in the country.”
- Factors affecting the internal audit effectiveness: A survey of the Saudi public sector (2014, background): “Thus, this study adds to existing literature n internal auditing in Saudi Arabia, previously entirely directed towards the private sector (e.g., Al-Shetwi et al., 2011; l-Twaijry et al., 2003; Asairy, 1993; Woodworth & Said, 1996).”
- The development of accounting regulations in Egypt: Legitimating the International Accounting Standards (2008, background): “Although the theory provides different mechanisms to explain the forces behind the emergence and change in accounting systems, it is seldom applied in developing countries undergoing transition, except for Al-Twaijry et al. 's (2003)”
- Internal Audit Effectiveness: An Approach Proposition to Develop the Theoretical Framework (2013, methodology): “Al-Twaijry et al. (2003) examined internal auditing in the Saudi Arabian corporate sector using the institutional theory.”