Mihret, Dessalegn Getie; Mula, Joseph M.; James, Kieran - In: Journal of Financial Reporting and Accounting 10 (2012), pp. 153-170
individual organizations. The institutional change perspective enables explaining how new internal audit approaches are … institutional change perspective. Being the first study to do so, it contributes to the understanding of key drivers of … institutional change that initiate new institutional norms that foster the development of internal audit through introduction and …