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Internal Auditing and Corruption within Government: The Case of the Canadian Sponsorship Program

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  • Dean Neu
  • Jeff Everett
  • Abu Shiraz Rahaman

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  • Dean Neu & Jeff Everett & Abu Shiraz Rahaman, 2013. "Internal Auditing and Corruption within Government: The Case of the Canadian Sponsorship Program," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 1223-1250, September.
    • Handle: RePEc:wly:coacre:v:30:y:2013:i:3:p:1223-1250
    DOI: 10.1111/j.1911-3846.2012.01195.x
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    References listed on IDEAS

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    1. Everett, Jeff & Neu, Dean & Rahaman, Abu Shiraz, 2007. "Accounting and the global fight against corruption," Accounting, Organizations and Society, Elsevier, vol. 32(6), pages 513-542, August.
    2. Dennis H. Caplan & Michael Kirschenheiter, 2000. "Outsourcing and Audit Risk for Internal Audit Services," Contemporary Accounting Research, John Wiley & Sons, vol. 17(3), pages 387-428, September.
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    4. Lee, Ta, 1971. "Historical Development Of Internal Control From Earliest Times To End Of Seventeenth Century," Journal of Accounting Research, Wiley Blackwell, vol. 9(1), pages 150-157.
    5. Radcliffe, Vaughan S., 1998. "Efficiency audit: An assembly of rationalities and programmes," Accounting, Organizations and Society, Elsevier, vol. 23(4), pages 377-410, May.
    6. Evelyn Patterson & James Noel, 2003. "Audit Strategies and Multiple Fraud Opportunities of Misreporting and Defalcation," Contemporary Accounting Research, John Wiley & Sons, vol. 20(3), pages 519-549, September.
    7. Pentland, Brian T., 1993. "Getting comfortable with the numbers: Auditing and the micro-production of macro-order," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 605-620.
    8. Jeff Everett & Dean Neu & Abu Rahaman, 2006. "The Global Fight against Corruption: A Foucaultian, Virtues-Ethics Framing," Journal of Business Ethics, Springer, vol. 65(1), pages 1-12, April.
    9. Clinton Free, 2007. "Supply†Chain Accounting Practices in the UK Retail Sector: Enabling or Coercing Collaboration?," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 897-933, September.
    10. Andon, Paul & Free, Clinton, 2012. "Auditing and crisis management: The 2010 Melbourne Storm salary cap scandal," Accounting, Organizations and Society, Elsevier, vol. 37(3), pages 131-154.
    11. Radcliffe, Vaughan S., 1999. "Knowing efficiency: the enactment of efficiency in efficiency auditing," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 333-362, May.
    12. Yves Gendron, 2001. "The Difficult Client†Acceptance Decision in Canadian Audit Firms: A Field Investigation," Contemporary Accounting Research, John Wiley & Sons, vol. 18(2), pages 283-310, June.
    13. Anderson-Gough, Fiona & Grey, Christopher & Robson, Keith, 2001. "Tests of time: organizational time-reckoning and the making of accountants in two multi-national accounting firms," Accounting, Organizations and Society, Elsevier, vol. 26(2), pages 99-122, March.
    14. Norman, Carolyn Strand & Rose, Anna M. & Rose, Jacob M., 2010. "Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 546-557, July.
    15. Free, Clinton & Salterio, Steven E. & Shearer, Teri, 2009. "The construction of auditability: MBA rankings and assurance in practice," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 119-140, January.
    16. Gendron, Yves & Cooper, David J. & Townley, Barbara, 2007. "The construction of auditing expertise in measuring government performance," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 101-129.
    17. Radcliffe, Vaughan S., 2011. "Public secrecy in government auditing revisited," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(7), pages 722-732.
    18. Power, Michael, 1999. "The Audit Society: Rituals of Verification," OUP Catalogue, Oxford University Press, number 9780198296034.
    19. Munroe Eagles, 1993. "Money and Votes in Canada: Campaign Spending and Parliamentary Election Outcomes, 1984 and 1988," Canadian Public Policy, University of Toronto Press, vol. 19(4), pages 432-449, December.
    20. Michael Gibbins & Susan A. McCracken & Steve E. Salterio, 2007. "The Chief Financial Officer's Perspective on Auditor†Client Negotiations," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 387-422, June.
    21. Neu, Dean, 2006. "Accounting for public space," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 391-414.
    22. Jeffrey Cohen & Ganesh Krishnamoorthy & Arnold M. Wright, 2002. "Corporate Governance and the Audit Process," Contemporary Accounting Research, John Wiley & Sons, vol. 19(4), pages 573-594, December.
    23. Richardson, Alan J., 2012. "Paradigms, theory and management accounting practice: A comment on Parker (forthcoming) “Qualitative management accounting research: Assessing deliverables and relevance”," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 83-88.
    24. Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.
    25. Eden, Dov & Moriah, Leah, 1996. "Impact of Internal Auditing on Branch Bank Performance: A Field Experiment," Organizational Behavior and Human Decision Processes, Elsevier, vol. 68(3), pages 262-271, December.
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    Cited by:

    1. Mohannad Obeid Al Shbail, 2018. "The Effect of Role Ambiguity and Role Conflict on Dysfunctional Audit Behaviour: Evidence from Jordan," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(3), pages 17-25, July.
    2. Ferry, Laurence & Funnell, Warwick & Oldroyd, David, 2023. "A genealogical and archaeological examination of the development of corporate governance and disciplinary power in English local government c.1970–2010," Accounting, Organizations and Society, Elsevier, vol. 109(C).
    3. Sargiacomo, Massimo & Ianni, Luca & D’Andreamatteo, Antonio & Servalli, Stefania, 2015. "Accounting and the fight against corruption in Italian government procurement: A longitudinal critical analysis (1992–2014)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 89-96.
    4. Mark E. Lokanan & Prerna Sharma, 2023. "Two Decades of Accounting Fraud Research: The Missing Meso-Level Analysis," SAGE Open, , vol. 13(3), pages 21582440231, September.
    5. Nurul Nazlia Jamil, 2020. "The Power of Political Connections: Review on the Impacts of Audit Committee and Corporate Governance," Journal of Public Administration and Governance, Macrothink Institute, vol. 10(1), pages 333347-3333, December.
    6. Abdul-Baki, Zayyad & Uthman, Ahmad B. & Kasum, Abubakar S., 2021. "The role of accounting and accountants in the oil subsidy corruption scandal in Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    7. Al Shbail, Mohannad & Salleh, Zalailah & Mohd Nor, M. N., 2018. "Antecedents of burnout and its relationship to internal audit quality," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(4), pages 789-817, August.
    8. Weißmüller, Kristina Sabrina & Zuber, Anna, 2022. "Understanding the Micro-Foundations of Administrative Corruption in the Public Sector: Findings from a Systematic Literature Review," OSF Preprints z9bcy, Center for Open Science.
    9. Jeff Everett & Constance Friesen & Dean Neu & Abu Shiraz Rahaman, 2018. "We Have Never Been Secular: Religious Identities, Duties, and Ethics in Audit Practice," Journal of Business Ethics, Springer, vol. 153(4), pages 1121-1142, December.
    10. Roberts, John, 2015. "The ‘subject’ of corruption," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 82-88.
    11. Vikash Kumar Sinha & Marika Arena, 2020. "Manifold Conceptions of the Internal Auditing of Risk Culture in the Financial Sector," Journal of Business Ethics, Springer, vol. 162(1), pages 81-102, February.
    12. Changwony, Frederick Kibon & Paterson, Audrey S., 2019. "Accounting practice, fiscal decentralization and corruption," The British Accounting Review, Elsevier, vol. 51(5).
    13. Niccol? Persiani & Alberto Romolini & Claudia Galanti, 2015. "Il nuovo sistema di controlli di regolarit? amministrativa e contabile nel Servizio Sanitario Italiano: i Percorsi Attuativi della Certificabilit?," MECOSAN, FrancoAngeli Editore, vol. 2015(94), pages 31-50.
    14. Neu, Dean & Everett, Jeff & Rahaman, Abu Shiraz, 2015. "Preventing corruption within government procurement: Constructing the disciplined and ethical subject," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 49-61.
    15. Lino, André Feliciano & Azevedo, Ricardo Rocha de & Aquino, André Carlos Busanelli de & Steccolini, Ileana, 2022. "Fighting or supporting corruption? The role of public sector audit organizations in Brazil," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
    16. Mélanie Roussy & Michelle Rodrigue, 2018. "Internal Audit: Is the ‘Third Line of Defense’ Effective as a Form of Governance? An Exploratory Study of the Impression Management Techniques Chief Audit Executives Use in Their Annual Accountability," Journal of Business Ethics, Springer, vol. 151(3), pages 853-869, September.
    17. Frederick Kibon Changwony & Anthony Kwabena Kyiu, 2024. "Business strategies and corruption in small‐ and medium‐sized enterprises: The impact of business group affiliation, external auditing, and international standards certification," Business Strategy and the Environment, Wiley Blackwell, vol. 33(1), pages 95-121, January.

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