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ERIC Number: EJ993934
Record Type: Journal
Publication Date: 2012
Pages: 13
Abstractor: As Provided
ISSN: ISSN-1360-080X
The Adoption of Internal Audit as a Governance Control Mechanism in Australian Public Universities--Views from the CEOs
Christopher, Joe
Journal of Higher Education Policy and Management, v34 n5 p529-541 2012
This study draws on the multi-theoretical approach to governance and the views of university chief executive officers (CEOs) to examine the extent to which internal auditing as a control mechanism is adopted in Australian public universities under an environment of change management. The findings highlight negative consequences of change and their causal factors for university management to address towards narrowing the current theory-practice gap of internal auditing. (Contains 1 table.)
Routledge. Available from: Taylor & Francis, Ltd. 325 Chestnut Street Suite 800, Philadelphia, PA 19106. Tel: 800-354-1420; Fax: 215-625-2940; Web site:
Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Australia