We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
内部控制、环境诚信感知与内审负责人组织认同 -- 基于JD-R理论视角.
- Authors
林 斌; 廖友亮
- Abstract
Internal control and organizational identification are two key research topics in the field of management, but there are still few studies to analyze the relationship between the two. The theory of social identity believes that organizational identification will enable members of the organization to be consistent in values with the organization and take behaviors that are beneficial to the organization. According to the social identity theory and previous studies on organizational identification, the organizational identification of internal audit leader has an important influence on himself, other auditors of the firm, internal audit work, and even the entire firm. Some studies have pointed out that it is particularly important to engage in psychological variable research (such as organizational identification) of staff involved in information processing (such as internal audit leader). A large number of studies have analyzed the antecedents and results of the organizational identification of CEOs and employees, but few studies have involved the organizational identification of internal audit leaders. Since the promulgation of the SOX Act in 2002, internal control has always been a hot research topic in the practical and theoretical circles, and internal control is essential to the sustainable operation and value enhancement of firms. Numerous studies have analyzed the antecedents and economic consequences of internal control, but few studies have analyzed the impact of internal control on the psychological characteristics of internal audit leader (such as organizational identification). Therefore, based on the Job Demands-Resources (JD-R) theory, this paper explores the relationship among internal control, the environmental integrity perception of the internal audit leader and the organizational identification of the internal audit leader. The theoretical contributions of this paper are as follows. First, it enriches the application of social identity theory and JD-R theory in the field of internal audit and in the sample of internal audit leaders. Second, it uses A-share listed company data to test the social identity theory and JD-R theory, thus enriching the application of social identity theory and JD-R theory in the research of Chinese listed companies. Third, it enriches relevant research on the influence of internal control on organizational identification and audit quality. The JD-R theory classifies job conditions into two categories: job demands and job resources. Job demands will bring work-related physical or psychological costs, weaken the positive effects of job resources and cause more negative effects on staff. Job resources provide staff with effective work support and bring positive effects to them. After notorious fraud cases such as WorldCom and Enron, the importance of internal control and internal audit has become increasingly prominent. Internal audit is an independent and objective inspection, supervision and evaluation activity within an organization. Internal control is an institutional arrangement and process, aiming to guarantee the reliability of financial reports, corporate compliance, and operating efficiency and effectiveness. Therefore, internal control can provide support for internal audit work (job resource), ensure the orderly and effective conduct of internal audit work, reduce the cost of internal audit work and promote the efficiency of internal audit work. According to the theory of information asymmetry, due to the needs of internal supervision and evaluation activities, internal audit leaders need to continuously collect information on the internal and external environment faced by the firm and the audit objects to reduce information asymmetry and uncertainty. The continuous collection of environmental integrity information by the internal audit leader is a reflection of the job demand of internal audit. In the new era and new environment, the audit requirements have increased, the scope of audit functions has been broadened, and the audit objects have become more complex (such as full audit coverage and big data audit). However, the internal audit resources owned by the organization are limited, and the conflicts and contradictions of internal audit work resources-requirements are more prominent. Therefore, from the perspective of internal audit job resources and job demands (namely, the JD-R theory), it is necessary to analyze the relationship among internal control, environmental integrity perception, and internal audit leader's organizational identification, which is in line with development requirement of the new era and new environment. Collectively, based on JD-R theory and social identity theory, this paper studies the impact of internal control and the environmental integrity perception of internal audit leaders on the organizational identification of internal audit leaders. Research findings are as follows. (1) Internal control, as a job resource of the internal audit leader, is significantly and positively correlated with the organizational identification of the internal audit leader. (2) As a job demand, the environmental integrity perception of the internal audit leader negatively moderates the relationship between internal control and the organizational identification of the internal audit leader. Further study shows that the organizational identification of the internal audit leader is significantly and positively correlated with audit quality. This paper enriches the study and application of JD-R theory and social identity theory in the field of internal audit and the work scene of internal audit leaders, and has an incremental contribution to internal audit research.
- Publication
Nankai Business Review, 2022, Vol 25, Issue 5, p138
- ISSN
1008-3448
- Publication type
Article