Abstract
IMPACT: This article advances a new form of leadership—audit leadership—for cultivating internal audit quality in medical clinics. The authors document the power of audit leadership, manifested by two facets—professional and relational behaviours—for developing a work environment in which people develop interpersonal trust and psychological safety, which is conducive for internal audit quality. The authors show how managers of medical clinics can shape a work environment in which internal audit is embraced and supported in ways that can help the units to perform at higher levels. Importantly, internal audit, often viewed as an unproductive organizational function, enables learning, process improvement and is a deterrence against potential transgressions. This article will be of particular interest to financial, accounting and management scholars, as well as professional auditors, managers, accountants and financial experts.
Original language | English |
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Pages (from-to) | 449-461 |
Number of pages | 13 |
Journal | Public Money and Management |
Volume | 44 |
Issue number | 6 |
DOIs | |
State | Published - 2024 |
Externally published | Yes |
Bibliographical note
Publisher Copyright:© 2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group.
Funding
We thank Public Money & Management’s editors and two anonymous reviewers of this journal for their helpful comments and suggestion. In addition, we thank Ayala Cohen and Etti Doveh for their help with the data analysis. We also acknowledge the financial support from the Jeremy Coller Foundation and the Henry Crown Institute of Business Research in Israel. We also acknowledge the editorial work of Gerda Kessler.
Funders | Funder number |
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Henry Crown Institute of Business Research in Israel | |
Jeremy Coller Foundation |
Keywords
- Internal audit
- learning
- medical clinic performance
- professionalism
- psychological safety
- relational leadership