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The impact of tone at the top and control mechanisms on the objectivity of internal auditor judgment

Wang, Zhe

Description

The purpose of this thesis is to examine the effects of tone at the top and control mechanisms on the objectivity of internal auditors' judgments. Prior empirical evidence suggests that employees' judgments can be influenced by top management through the tone at the top of the organisation. As employees, internal auditors also make judgments within the ethical climate - the tone at the top created by management. Given the important role of internal auditors in ensuring effective corporate...[Show more]

CollectionsOpen Access Theses
Date published: 2014
Type: Thesis (PhD)
URI: http://hdl.handle.net/1885/149978
DOI: 10.25911/5d626b45333e8
Access Rights: Open Access

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