Mapping of internal audit research in China: A systematic literature review and future research agenda

The purpose of this study is to review the field of internal audit (IA) in the Chinese context and provide insights into how the literature of IA has evolved by clarifying criticism of the research published until 2020. Following the structured literature review (SLR) technique, forty-seven (47) stu...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Saddam A. Hazaea, Jinyu Zhu, Ebrahim Mohammed Al-Matari, Nabil Ahmed M. Senan, Saleh F. A. Khatib, Saif Ullah
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2021
Materias:	internal audit quality internal audit research web of science scopus literature review china Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/2ab680bdcdcd4826bd16638c8ddbd3f8
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:2ab680bdcdcd4826bd16638c8ddbd3f8
record_format	dspace
spelling	oai:doaj.org-article:2ab680bdcdcd4826bd16638c8ddbd3f82021-12-02T16:42:21ZMapping of internal audit research in China: A systematic literature review and future research agenda2331-197510.1080/23311975.2021.1938351https://doaj.org/article/2ab680bdcdcd4826bd16638c8ddbd3f82021-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2021.1938351https://doaj.org/toc/2331-1975The purpose of this study is to review the field of internal audit (IA) in the Chinese context and provide insights into how the literature of IA has evolved by clarifying criticism of the research published until 2020. Following the structured literature review (SLR) technique, forty-seven (47) studies were identified from two databases. The results show that the IA literature did not contribute significantly to the knowledge of IA functions in the form specified by the Institute of Internal Auditors. The study also revealed that there is more to be explored so as to fully understand the IA aspects and their impact on Chinese institutions. Descriptive research was prevalent, depending on the review of the traditional literature and the historical analysis. On the other hand, the results show that the interpretative research that relied on the case study, questionnaire, and interviews were scarce. The private sector has been little studied compared to that of the public sector. This study highlighted the real IA’s practice and identified literature gaps related to the Chinese context. This study is the first comprehensive review that analyse IA research in China. It also contributes to the literature by providing a road map for future studies by interested researchers and academicians, including the Institute of Internal Auditors.Saddam A. HazaeaJinyu ZhuEbrahim Mohammed Al-MatariNabil Ahmed M. SenanSaleh F. A. KhatibSaif UllahTaylor & Francis Grouparticleinternal audit qualityinternal audit researchweb of sciencescopusliterature reviewchinaBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 8, Iss 1 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	internal audit quality internal audit research web of science scopus literature review china Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	internal audit quality internal audit research web of science scopus literature review china Business HF5001-6182 Management. Industrial management HD28-70 Saddam A. Hazaea Jinyu Zhu Ebrahim Mohammed Al-Matari Nabil Ahmed M. Senan Saleh F. A. Khatib Saif Ullah Mapping of internal audit research in China: A systematic literature review and future research agenda
description	The purpose of this study is to review the field of internal audit (IA) in the Chinese context and provide insights into how the literature of IA has evolved by clarifying criticism of the research published until 2020. Following the structured literature review (SLR) technique, forty-seven (47) studies were identified from two databases. The results show that the IA literature did not contribute significantly to the knowledge of IA functions in the form specified by the Institute of Internal Auditors. The study also revealed that there is more to be explored so as to fully understand the IA aspects and their impact on Chinese institutions. Descriptive research was prevalent, depending on the review of the traditional literature and the historical analysis. On the other hand, the results show that the interpretative research that relied on the case study, questionnaire, and interviews were scarce. The private sector has been little studied compared to that of the public sector. This study highlighted the real IA’s practice and identified literature gaps related to the Chinese context. This study is the first comprehensive review that analyse IA research in China. It also contributes to the literature by providing a road map for future studies by interested researchers and academicians, including the Institute of Internal Auditors.
format	article
author	Saddam A. Hazaea Jinyu Zhu Ebrahim Mohammed Al-Matari Nabil Ahmed M. Senan Saleh F. A. Khatib Saif Ullah
author_facet	Saddam A. Hazaea Jinyu Zhu Ebrahim Mohammed Al-Matari Nabil Ahmed M. Senan Saleh F. A. Khatib Saif Ullah
author_sort	Saddam A. Hazaea
title	Mapping of internal audit research in China: A systematic literature review and future research agenda
title_short	Mapping of internal audit research in China: A systematic literature review and future research agenda
title_full	Mapping of internal audit research in China: A systematic literature review and future research agenda
title_fullStr	Mapping of internal audit research in China: A systematic literature review and future research agenda
title_full_unstemmed	Mapping of internal audit research in China: A systematic literature review and future research agenda
title_sort	mapping of internal audit research in china: a systematic literature review and future research agenda
publisher	Taylor & Francis Group
publishDate	2021
url	https://doaj.org/article/2ab680bdcdcd4826bd16638c8ddbd3f8
work_keys_str_mv	AT saddamahazaea mappingofinternalauditresearchinchinaasystematicliteraturereviewandfutureresearchagenda AT jinyuzhu mappingofinternalauditresearchinchinaasystematicliteraturereviewandfutureresearchagenda AT ebrahimmohammedalmatari mappingofinternalauditresearchinchinaasystematicliteraturereviewandfutureresearchagenda AT nabilahmedmsenan mappingofinternalauditresearchinchinaasystematicliteraturereviewandfutureresearchagenda AT salehfakhatib mappingofinternalauditresearchinchinaasystematicliteraturereviewandfutureresearchagenda AT saifullah mappingofinternalauditresearchinchinaasystematicliteraturereviewandfutureresearchagenda
_version_	1718383503856369664

Mapping of internal audit research in China: A systematic literature review and future research agenda

Ejemplares similares