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dc.contributor.authorOsman, Mohammad Noor Hisham
dc.contributor.authorVan Peursem, Karen A.
dc.contributor.authorEggleton, Ian R.C.
dc.date.accessioned2008-12-15T23:05:07Z
dc.date.available2008-12-15T23:05:07Z
dc.date.issued2008-04
dc.identifier.citationOsman, M. N. H., Van Peursem, K. A. & Eggleton, I. (2008). Audit committees and internal auditors: Using LMX for relationship analysis. (Department of Accounting Working Paper Series, Number 98). Hamilton, New Zealand: University of Waikato.en_US
dc.identifier.issn1177-7230
dc.identifier.urihttps://hdl.handle.net/10289/1667
dc.description.abstractThe purpose of this paper is to provide a theoretically-informed meaning for the ‘quality of the audit committee-internal auditor relationship’ construct and to provide a new instrument for its measure. Leader-Member Exchange Theory (LMX theory) is widely accepted in the management communication and management literature as one which can be used to explain the development of a leader-member relationship and the quality of such a relationship. The analysis will be grounded in the LMX literature, and in understanding of the relationship between the audit committee and internal auditors. This paper is a contribution to the literature as such application of LMX is a newly theorised initiative to enable researchers to improve our understandings of this important corporate relationship. The output of this analysis can be used for research which evaluates the quality of the audit committee-internal auditor relationship (AC-IA relationship).en_US
dc.format.mimetypeapplication/pdf
dc.language.isoen
dc.publisherWaikato Management Schoolen_NZ
dc.relation.ispartofseriesDepartment of Accounting Working Paper Series
dc.subjectaccountingen_US
dc.titleAudit committees and internal auditors: Using LMX for relationship analysisen_US
dc.typeWorking Paperen_US
uow.relation.series98
dc.relation.isPartOfDepartment of Accounting Working Paper Seriesen_NZ
pubs.elements-id53672


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