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Keywords: Internal auditor
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Journal Articles
Journal of Accounting & Organizational Change (2025) 21 (1): 24–47.
Published: 21 February 2024
...Sumiyana Sumiyana; Efa Agus Agus Susanto; Dian Kartika Kartika Rahajeng; Rijardh Djatu Winardi Purpose This study aims to investigate the dynamic capabilities of Indonesia’s local government internal auditors (LGIAs). LGIAs are the functional civil apparatus that is responsible for the main task...
Journal Articles
Journal of Accounting & Organizational Change (2023) 19 (6): 1–23.
Published: 15 February 2022
... attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode The purpose of this paper is to explore how internal auditors’ (IAs) roles have changed because of the diffusion of neoliberal ideologies...
