Organizational legitimacy, conflict, and hypocrisy: An alternative view of the role of internal auditing

    Authors

    E. B. Nickell;R. W. Roberts

    Comments

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    Abbreviated Journal Title

    Crit. Perspect. Account.

    Keywords

    Critical; Social; Ethics; Internal audit; Organized hypocrisy; Business, Finance

    Abstract

    This article provides a commentary on Everett and Tremblay's (2014) analysis of ethics and internal audit by further exploring the role of the internal audit function within Nils Brunsson's model of organized hypocrisy (Brunsson, 1986, 1993, 2002). Specifically, we extend Everett and Tremblay's discussion of internal auditors as 'moral' actors and propose that the counter-coupling of an organization's primary outputs-talk, decision and action-provides internal auditors with the necessary tools to carry out conflicting ethical roles within the organization. (C) 2013 Elsevier Ltd. All rights reserved.

    Journal Title

    Critical Perspectives on Accounting

    Volume

    25

    Issue/Number

    3

    Publication Date

    1-1-2014

    Document Type

    Article

    Language

    English

    First Page

    217

    Last Page

    221

    WOS Identifier

    WOS:000349569100004

    ISSN

    1045-2354

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