TY  - JOUR
AB  - Agency theory is extensively employed in the accounting literature to
explain and predict the appointment and performance of external
auditors. Argues that agency theory also provides a useful theoretical
framework for the study of the internal auditing function. Proposes that
agency theory not only helps to explain and predict the existence of
internal audit but that it also helps to explain the role and
responsibilities assigned to internal auditors by the organization, and
that agency theory predicts how the internal audit function is likely to
be affected by organizational change. Concludes that agency theory
provides a basis for rich research which can benefit both the academic
community and the internal auditing profession.
VL  - 9
IS  - 8
SN  - 0268-6902
DO  - 10.1108/02686909410071133
UR  - https://doi.org/10.1108/02686909410071133
AU  - Adams Michael B.
PY  - 1994
Y1  - 1994/01/01
TI  - Agency Theory and the Internal Audit
T2  - Managerial Auditing Journal
PB  - MCB UP Ltd
SP  - 8
EP  - 12
Y2  - 2024/05/04
ER  -