An internal auditor's commitment to independence : influence of role theory and audit-based monitoring mechanisms / Zaini Ahmad

The purpose of this dissertation is to construct and empirically examine a model for an internal auditor's commitment to independence (IACTI) with individual and organizational factors. At the individual level, the relationship between role ambiguity, role conflict and IACTI is examined. At the...

Full description

Bibliographic Details
Main Author:	Ahmad, Zaini
Format:	Thesis
Language:	English
Published:	2010
Subjects:	Internal auditing
Online Access:	http://ir.uitm.edu.my/id/eprint/5497/ http://ir.uitm.edu.my/id/eprint/5497/1/TP_ZAINI%20AHMAD%20AC%2010_5%201.pdf

id	uitm-5497
recordtype	eprints
spelling	uitm-54972016-11-26T07:38:55Z http://ir.uitm.edu.my/id/eprint/5497/ An internal auditor's commitment to independence : influence of role theory and audit-based monitoring mechanisms / Zaini Ahmad Ahmad, Zaini Internal auditing The purpose of this dissertation is to construct and empirically examine a model for an internal auditor's commitment to independence (IACTI) with individual and organizational factors. At the individual level, the relationship between role ambiguity, role conflict and IACTI is examined. At the organizational level, this study examines the relationship between the quality of the external auditor's engagement, the quality of the audit committee composition and IACTI. A hypothesized moderating effect of quality of external auditor's engagement on the relationship between role ambiguity and role conflict was also tested. Data obtained from 101 in-house internal auditors of publiclisted companies in Malaysia were used to test the hypotheses. The model was assessed using hierarchical linear regression and moderated regression analysis. Overall, the results provided significant relationships between role ambiguity, role conflict and quality of audit committee composition on IACTI. Nevertheless, no significant relationship was found between quality of external auditor's engagement and IACTI. In addition, the results did not seem to indicate any support for the moderating effect of the quality of external auditor's engagement in the relationship between role ambiguity and IACTI. In contrast, the moderating effect of the quality of external auditor's engagement was found to be significant in the relationship between role conflict and internal auditor's commitment to independence (IACTI). This study makes several contributions to the literature on internal auditing, management and corporate governance. 2010 Thesis NonPeerReviewed text en http://ir.uitm.edu.my/id/eprint/5497/1/TP_ZAINI%20AHMAD%20AC%2010_5%201.pdf Ahmad, Zaini (2010) An internal auditor's commitment to independence : influence of role theory and audit-based monitoring mechanisms / Zaini Ahmad. PhD thesis, Universiti Teknologi MARA.
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Internal auditing
spellingShingle	Internal auditing Ahmad, Zaini An internal auditor's commitment to independence : influence of role theory and audit-based monitoring mechanisms / Zaini Ahmad
description	The purpose of this dissertation is to construct and empirically examine a model for an internal auditor's commitment to independence (IACTI) with individual and organizational factors. At the individual level, the relationship between role ambiguity, role conflict and IACTI is examined. At the organizational level, this study examines the relationship between the quality of the external auditor's engagement, the quality of the audit committee composition and IACTI. A hypothesized moderating effect of quality of external auditor's engagement on the relationship between role ambiguity and role conflict was also tested. Data obtained from 101 in-house internal auditors of publiclisted companies in Malaysia were used to test the hypotheses. The model was assessed using hierarchical linear regression and moderated regression analysis. Overall, the results provided significant relationships between role ambiguity, role conflict and quality of audit committee composition on IACTI. Nevertheless, no significant relationship was found between quality of external auditor's engagement and IACTI. In addition, the results did not seem to indicate any support for the moderating effect of the quality of external auditor's engagement in the relationship between role ambiguity and IACTI. In contrast, the moderating effect of the quality of external auditor's engagement was found to be significant in the relationship between role conflict and internal auditor's commitment to independence (IACTI). This study makes several contributions to the literature on internal auditing, management and corporate governance.
format	Thesis
author	Ahmad, Zaini
author_facet	Ahmad, Zaini
author_sort	Ahmad, Zaini
title	An internal auditor's commitment to independence : influence of role theory and audit-based monitoring mechanisms / Zaini Ahmad
title_short	An internal auditor's commitment to independence : influence of role theory and audit-based monitoring mechanisms / Zaini Ahmad
title_full	An internal auditor's commitment to independence : influence of role theory and audit-based monitoring mechanisms / Zaini Ahmad
title_fullStr	An internal auditor's commitment to independence : influence of role theory and audit-based monitoring mechanisms / Zaini Ahmad
title_full_unstemmed	An internal auditor's commitment to independence : influence of role theory and audit-based monitoring mechanisms / Zaini Ahmad
title_sort	internal auditor's commitment to independence : influence of role theory and audit-based monitoring mechanisms / zaini ahmad
publishDate	2010
url	http://ir.uitm.edu.my/id/eprint/5497/ http://ir.uitm.edu.my/id/eprint/5497/1/TP_ZAINI%20AHMAD%20AC%2010_5%201.pdf
first_indexed	2023-09-18T22:47:08Z
last_indexed	2023-09-18T22:47:08Z
_version_	1777417300292403200

An internal auditor's commitment to independence : influence of role theory and audit-based monitoring mechanisms / Zaini Ahmad

Similar Items