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Building a Research Model and Hypotheses Development for Internal Audit Consulting: Insights from Literature and Findings of Exploratory Interviews

Suhaily Shahimi, Nurmazilah Mahzan

Abstract


This study identifies two main variables and one moderating variable that have an influence on the consulting role of internal auditors and the impact on a firms growth opportunities and performance and specifies how each of them can exert its influence. This study is based on a literature review, underlying theory that is stewardship theory and findings of exploratory interviews by the present researcher; and contributes to the literature by developing a specific and structured research model. Firstly, it explains the development of hypotheses based on the literature and findings of exploratory interviews. It presents a detailed review of the variables influencing the internal audit consulting in which it gives an impact on the firm’s growth as well as the performance. Finally, the theoretical linkages between each relationship in the framework of this study are presented in this study. 


Keywords


Internal auditors; consulting activities; corporate governance; management; audit committee; firm’s growth opportunities and performance

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IJME introduces peer-review from its first Edition onwards. The researchers submitting their papers for publication should review atleast one technical paper from their domain. The manuscript also undergoes mandatory procedural review with IJMES review and scholar panel.