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Audyt wewnętrzny w świetle wybranych teorii
| Content Provider | Semantic Scholar |
|---|---|
| Author | Grzesiak, Lena Kabalski, Przemysław |
| Copyright Year | 2016 |
| Abstract | A review of internal audit theories The article was written based on the critical review of the literature (mainly foreign) regarding the theoretical basis of internal audit. The authors have chosen and discussed six theories, which in their opinions best explain the core of internal audit. Those are: agency theory, cost transaction theory, property rights theory, institutional isomorphism theory, and two systems theories. The authors have pointed out which research problems may be formulated based on each of the mentioned theories. |
| Starting Page | 19 |
| Ending Page | 28 |
| Page Count | 10 |
| File Format | PDF HTM / HTML |
| DOI | 10.5604/16414381.1207430 |
| Volume Number | 87 |
| Alternate Webpage(s) | https://ztr.skwp.pl/api/files/view/64719.pdf |
| Alternate Webpage(s) | https://doi.org/10.5604/16414381.1207430 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
