50 free online copies

13 Sep


Lenz, R., Sarens, G. & Jeppesen, K.K. (2018): In Search of a Measure of Effectiveness for Internal Audit Functions: An Institutional Perspective, EDPACS, 58:2, 1-36

50 free online copies <download>

Internal auditing (IA) effectiveness is still viewed, to large extent, as a “black box” in academic research. In this article, relevant empirical studies based on self-assessments of internal auditors and on other stakeholders’ perspectives are reviewed through an “effectiveness lens.” Major patterns are identified in the existing literature. This article reviews the empirical literature on IA effectiveness that has been published since the latest revision of the IA definition in 1999, using the perspectives of new institutional theory and institutional entrepreneurship as a framework, thereby recognizing the tension between institutional forces and the role of agency. In cases where isomorphic forces are in conflict with other organizational demands, chief auditing executives’ (CAE) agency can be a solution that enables local adaptation (institutional entrepreneurship). The ability to exploit fully the potential of agency is an opportunity for the CAE to tailor and advance the role of IA in its specific organizational context.

Regular access to this paper Lenz et al. (2018) @EDPACS


In September 2018, this thought-piece was published as a stand-alone paper in the Canadian journal EDPACS (part of the Taylor & Francis Group). Thank you Dan Swanson (Chief Editor).

This paper is part of my PhD book (2013). Thank you Professor Gerrit Sarens (Louvain School of Management, Belgium) and Professor Kim Klarskov Jeppesen (Copenhagen Business School, Denmark) for our discussions and your contributions.

Lenz, R. (2013), Insights into the effectiveness of internal audit: a multi-method and multi-perspective study, Université catholique de Louvain – Louvain School of Management Research Institute, Doctoral Thesis 01|2013

Access to my PhD book (2013)




One Response to “50 free online copies”

  1. SUHAILY SHAHIMI September 14, 2018 at 3:08 am #

    Thank you so much for sharing 🙂

    Best regards, *Dr. Suhaily Shahimi, AIIA * Senior Lecturer Department of Accounting, Faculty of Business and Accountancy, *UNIVERSITY OF MALAYA * 50603 Kuala Lumpur, MALAYSIA. Tel: *+6(0)3 7967 3916 * Fax: +6(0)3 7967 3980 Email: *suhaily@um.edu.my *


Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out /  Change )

Google photo

You are commenting using your Google account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s

This site uses Akismet to reduce spam. Learn how your comment data is processed.

%d bloggers like this: