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...

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Main Author:	Ahmad, Zaini
Format:	Thesis
Language:	English
Published:	2010
Subjects:	Internal auditing
Online Access:	https://ir.uitm.edu.my/id/eprint/5497/2/5497.pdf
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id	my-uitm-ir.5497
record_format	uketd_dc
spelling	my-uitm-ir.54972023-08-11T03:14:05Z An internal auditor's commitment to independence: influence of role theory and audit-based monitoring mechanisms / Zaini Ahmad 2010-02 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. 2010-02 Thesis https://ir.uitm.edu.my/id/eprint/5497/ https://ir.uitm.edu.my/id/eprint/5497/2/5497.pdf text en public phd doctoral Universiti Teknologi MARA Faculty of Accountancy Wan Mohamed, Wan Azmimi (Dr)
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Wan Mohamed, Wan Azmimi (Dr)
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
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
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
granting_institution	Universiti Teknologi MARA
granting_department	Faculty of Accountancy
publishDate	2010
url	https://ir.uitm.edu.my/id/eprint/5497/2/5497.pdf
_version_	1783733128243707904

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

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