Waymond Rodgers
Ethical pathways of internal audit reporting lines
Rodgers, Waymond; Al Fayi, Salem
Authors
Salem Al Fayi
Abstract
This study identifies the ethical pathways of chief audit executive reporting lines that describe internal auditing relationships with different authorities in the organisation (e.g., the board of directors, audit committee, chief executive officer, and chief financial officer). The literature has placed importance of these lines as determinants for the objectivity and independence of internal auditing. Recent studies have reported inconsistent findings regarding whether reporting to high authority is the optimal reporting line compared to reporting to low authority. For this reason, there is a need for further investigation. Thus, this study harnesses the strengths and weaknesses of three ethical pathways in a decision-making model (described as the Ethical Process Thinking Model). In this way, we provide an explanation of the complex situations of internal audit reporting line in reality. The findings highlight that individuals’ different perceptions and judgments, as well as information signals can lead to different reporting lines (decision choices). The three dominant ethical pathways (i.e., preference-based, rule-based and principle-based) advance the literature by providing a clearer picture for practitioners, researchers and regulators to facilitate independence and objectivity requirements.
Citation
Rodgers, W., & Al Fayi, S. (2019). Ethical pathways of internal audit reporting lines. Accounting Forum, 43(2), 220-245. https://doi.org/10.1080/01559982.2019.1605871
Journal Article Type | Article |
---|---|
Acceptance Date | Dec 4, 2018 |
Online Publication Date | May 10, 2019 |
Publication Date | May 10, 2019 |
Deposit Date | Jun 13, 2019 |
Publicly Available Date | Nov 11, 2020 |
Journal | Accounting Forum |
Print ISSN | 0155-9982 |
Electronic ISSN | 1467-6303 |
Publisher | Elsevier |
Peer Reviewed | Peer Reviewed |
Volume | 43 |
Issue | 2 |
Pages | 220-245 |
DOI | https://doi.org/10.1080/01559982.2019.1605871 |
Keywords | Ethical process thinking model; Internal audit report line; Organisation independence |
Public URL | https://hull-repository.worktribe.com/output/1987660 |
Publisher URL | https://www.sciencedirect.com/science/article/pii/S0155998217302405 |
Contract Date | Jun 17, 2019 |
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Copyright Statement
©2019 University of Hull
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