Internal Audit and Whistleblowing Relationship: In the Axis of Accounting Knowledge Quality
Journal Title: Kastamonu Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi - Year 2018, Vol 20, Issue 1
Abstract
It is vital to create quality accounting knowledge in order to prevent accounting scandals and to maintain assets of businesses within the changing economic conditions of the global world. The importance of internal audit function is increasing at the point of producing quality accounting knowledge in businesses. Internal audit activities have difficulties in determining; fraud, moral and behaviors incompatible with ethical values, etc. for the identification of elements such as, the whistleblowing concept will bring a new dimension to internal audit work. Therefore, the quality of accounting knowledge generated from the information provided by internal audit can be increased and economic value can be created in favor of the businesses. In this study, it is aimed to determine the relationship between internal audit and whistleblowing for the axis of the increase of the quality of the accounting knowledge produced in the businesses. Because of the difficulties experienced in practice, internal audit and whistleblowing relationship are theoretically evaluated in this study in the axis of accounting knowledge quality. Show the importance of this research that the investigation of the relationship of the whistleblowing concept with internal auditing and the determination of the indirect role on the accounting knowledge quality. And this study is the basis for in the future research.
Authors and Affiliations
Niyazi KURNAZ, Cuma ERCAN, Ali KESTANE
Keywords
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- EP ID EP265266
- DOI 10.21180/kuiibf.2018136801
- Views 125
- Downloads 0
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