메뉴 건너뛰기




Volumn 14, Issue 5, 2003, Pages 507-531

The development of internal audit in Saudi Arabia: An institutional theory perspective

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0038019511     PISSN: 10452354     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1045-2354(02)00158-2     Document Type: Review
Times cited : (142)

References (79)
  • 1
    • 0003590126 scopus 로고
    • The System of Professions: An Essay on the Division of Expert Labour
    • (Chicago, IL: University of Chicago Press)
    • Abbott, A., The System of Professions: An Essay on the Division of Expert Labour (Chicago, IL: University of Chicago Press, 1988).
    • (1988)
    • Abbott, A.1
  • 2
    • 0037684609 scopus 로고
    • Evaluating the Effectiveness of Internal Audit Departments
    • (Altamonte Spring, FL: Institute of Internal Auditors)
    • Albrecht, W. S., Howe, K. R., Schueler, D. R. & Stocks, K. D., Evaluating the Effectiveness of Internal Audit Departments (Altamonte Spring, FL: Institute of Internal Auditors, 1988).
    • (1988)
    • Albrecht, W.S.1    Howe, K.R.2    Schueler, D.R.3    Stocks, K.D.4
  • 3
    • 0037684589 scopus 로고
    • Evaluating the Extent of Effectiveness of Internal Auditing: An Applied Study on the Saudi Joint-Stock Companies
    • Unpublished MSc dissertation, King Abdul-Aziz University
    • Asairy, S. M., Evaluating the Extent of Effectiveness of Internal Auditing: An Applied Study on the Saudi Joint-Stock Companies, Unpublished MSc dissertation, King Abdul-Aziz University, 1993.
    • (1993)
    • Asairy, S.M.1
  • 4
    • 0038022491 scopus 로고    scopus 로고
    • "Morocco - On the Right Track"
    • June
    • Barnia, M., "Morocco - On the Right Track", Internal Auditor, June 1998, pp. 22-23.
    • (1998) Internal Auditor , pp. 22-23
    • Barnia, M.1
  • 5
    • 24744438788 scopus 로고
    • A Descriptive Exploratory Examination of the Role and Responsibilities of Internal Auditing in Higher Education
    • Unpublished PhD dissertation, North Carolina State University
    • Bethea, P. J., A Descriptive Exploratory Examination of the Role and Responsibilities of Internal Auditing in Higher Education, Unpublished PhD dissertation, North Carolina State University, 1992.
    • (1992)
    • Bethea, P.J.1
  • 6
    • 0037684608 scopus 로고    scopus 로고
    • "Problems Establishing Internal Audit in the Sudanese Public Sector"
    • Brierley, J. A., El-Nafabi, H. M. & Gwilliam, D. R., "Problems Establishing Internal Audit in the Sudanese Public Sector", International Journal of Auditing, Vol. 5, No. 1, 2001, pp. 73-87.
    • (2001) International Journal of Auditing , vol.5 , Issue.1 , pp. 73-87
    • Brierley, J.A.1    El-Nafabi, H.M.2    Gwilliam, D.R.3
  • 7
    • 0002187443 scopus 로고
    • "Institutional Origins and Transformations: The Case of American Community Colleges"
    • W. W. Powell & R J. DiMaggio (eds), (Chicago, IL: University of Chicago Press
    • Brint, S. & Karabel, J., "Institutional Origins and Transformations: The Case of American Community Colleges", in W. W. Powell & R J. DiMaggio (eds), The New Institutionalism in Organizational Action, pp. 337-360 (Chicago, IL: University of Chicago Press, 1991).
    • (1991) The New Institutionalism in Organizational Action , pp. 337-360
    • Brint, S.1    Karabel, J.2
  • 8
    • 70149099826 scopus 로고    scopus 로고
    • Internal Auditing
    • (Aldershot: The International Library of Management Dartmouth Publishing)
    • Chambers, A. D., Internal Auditing (Aldershot: The International Library of Management, Dartmouth Publishing, 1996).
    • (1996)
    • Chambers, A.D.1
  • 9
    • 0037684598 scopus 로고
    • "CPAs Judge Internal Audit Department Objectivity"
    • February
    • Clark, M., Gibbs, T. & Shroeder, R., "CPAs Judge Internal Audit Department Objectivity", Management Accounting, February 1981, pp. 40-43.
    • (1981) Management Accounting , pp. 40-43
    • Clark, M.1    Gibbs, T.2    Shroeder, R.3
  • 10
    • 0004118076 scopus 로고
    • Framework of Power
    • (London: Sage)
    • Clegg, S. R., Framework of Power (London: Sage, 1989a).
    • (1989)
    • Clegg, S.R.1
  • 11
    • 84929066351 scopus 로고
    • "Radical Revisions: Power, Discipline and Organizations"
    • Clegg, S. R., "Radical Revisions: Power, Discipline and Organizations", Organization Studies, Vol. 10, 1989b, pp.97-115.
    • (1989) Organization Studies , vol.10 , pp. 97-115
    • Clegg, S.R.1
  • 12
    • 0038360650 scopus 로고    scopus 로고
    • Modern Auditing
    • (New York: Wiley)
    • Cosserat, G. W., Modern Auditing (New York: Wiley, 2000).
    • (2000)
    • Cosserat, G.W.1
  • 13
    • 77953514170 scopus 로고
    • "An Institutional Perspective on the Rise of Social Transformation, and Fall of a University Budget Category"
    • Covaleski, M. & Dirsmith, M., "An Institutional Perspective on the Rise of Social Transformation, and Fall of a University Budget Category", Administrative Science Quarterly, Vol. 33, No. 4, 1988, pp. 562-587.
    • (1988) Administrative Science Quarterly , vol.33 , Issue.4 , pp. 562-587
    • Covaleski, M.1    Dirsmith, M.2
  • 14
    • 0038360648 scopus 로고
    • "The "Roundtable" in the Classroom"
    • Crockett, J. R. & Albin, M. J., "The "Roundtable" in the Classroom", Managerial Auditing Journal, Vol. 10, No. 1, 1995, pp. 23-25.
    • (1995) Managerial Auditing Journal , vol.10 , Issue.1 , pp. 23-25
    • Crockett, J.R.1    Albin, M.J.2
  • 15
    • 0000953669 scopus 로고
    • "The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields"
    • DiMaggio, P. J. & Powell, W. W., "The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields", American Sociological Review, Vol. 48, No. 2, 1983, pp. 113-123.
    • (1983) American Sociological Review , vol.48 , Issue.2 , pp. 113-123
    • DiMaggio, P.J.1    Powell, W.W.2
  • 16
    • 0003247706 scopus 로고
    • "Constructing an Organizational Field as a Professional Project: US Art Museums 1920-1940"
    • W. W. Powell & P. J. DiMaggio (eds), (Chicago, IL: University of Chicago Press)
    • DiMaggio, P. J., "Constructing an Organizational Field as a Professional Project: US Art Museums 1920-1940", in W. W. Powell & P. J. DiMaggio (eds), The New Institutionalism in Organizational Action, pp. 267-292 (Chicago, IL: University of Chicago Press, 1991).
    • (1991) The New Institutionalism in Organizational Action , pp. 267-292
    • DiMaggio, P.J.1
  • 17
    • 0008060043 scopus 로고    scopus 로고
    • Internal Auditing: Standards and Practices
    • (Altamonte Spring, FL: Institute of Internal Auditors)
    • Flesher, D. L., Internal Auditing: Standards and Practices (Altamonte Spring, FL: Institute of Internal Auditors, 1996).
    • (1996)
    • Flesher, D.L.1
  • 18
    • 0000384090 scopus 로고
    • "Organizational Socialization in Accounting Firms: A Theoretical Framework and Agenda for Future Research"
    • Fogarty, T. J., "Organizational Socialization in Accounting Firms: A Theoretical Framework and Agenda for Future Research", Accounting, Organizations and Society, Vol. 17, No. 2, 1992, pp. 129-149.
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.2 , pp. 129-149
    • Fogarty, T.J.1
  • 19
    • 0030077187 scopus 로고    scopus 로고
    • "The Imagery and Reality of Peer Review in the US: Insights from Institutional Theory"
    • Fogarty, T. J., "The Imagery and Reality of Peer Review in the US: Insights from Institutional Theory", Accounting, Organizations and Society, Vol. 21, No. 2/3, 1996, pp. 243-267.
    • (1996) Accounting, Organizations and Society , vol.21 , Issue.2-3 , pp. 243-267
    • Fogarty, T.J.1
  • 20
    • 0038698904 scopus 로고
    • "Internal Auditing Education: A Comparison Across Countries"
    • Foster, S. D. & Greenawalt, M. B., "Internal Auditing Education: A Comparison Across Countries", Managerial Auditing Journal, Vol. 10, No. 1, 1995, pp. 31-36.
    • (1995) Managerial Auditing Journal , vol.10 , Issue.1 , pp. 31-36
    • Foster, S.D.1    Greenawalt, M.B.2
  • 21
    • 0003823523 scopus 로고
    • Discipline and Punish: The Birth of the Prison
    • (London: Allen Lane)
    • Foucault, M., Discipline and Punish: The Birth of the Prison (London: Allen Lane, 1977).
    • (1977)
    • Foucault, M.1
  • 22
    • 0004058566 scopus 로고
    • Power Knowledge
    • (Brighton: Harvester Press)
    • Foucault, M., Power Knowledge (Brighton: Harvester Press, 1980).
    • (1980)
    • Foucault, M.1
  • 23
    • 84975901337 scopus 로고    scopus 로고
    • "Building Bridges"
    • August
    • Garitte, J. P., "Building Bridges", The Internal Auditor, August 1998, pp. 27-31.
    • (1998) The Internal Auditor , pp. 27-31
    • Garitte, J.P.1
  • 24
    • 0001256208 scopus 로고    scopus 로고
    • "Cross-cultural Comparisons: The Role of Undergraduate Auditing Coursework in Reducing the Expectations Gap"
    • Grambling, A. A., Schatzberg, J. W. & Wallace, W. A., "Cross-cultural Comparisons: The Role of Undergraduate Auditing Coursework in Reducing the Expectations Gap", Issues in Accounting Education, Vol. 11, 1996, pp. 131-161.
    • (1996) Issues in Accounting Education , vol.11 , pp. 131-161
    • Grambling, A.A.1    Schatzberg, J.W.2    Wallace, W.A.3
  • 25
    • 0038360635 scopus 로고    scopus 로고
    • "Understanding the Expectations of Finance Directors Towards Internal Audit and its Future"
    • Griffiths, P., "Understanding the Expectations of Finance Directors Towards Internal Audit and its Future", Managerial Auditing Journal, Vol. 14, No. 9, 1999, pp. 487-488.
    • (1999) Managerial Auditing Journal , vol.14 , Issue.9 , pp. 487-488
    • Griffiths, P.1
  • 26
    • 38249025757 scopus 로고
    • "An Examination of Management's Ability to Bias the Professional Objectivity of Internal Auditors"
    • Harrell, A., Taylor, M. & Chewing, E., "An Examination of Management's Ability to Bias the Professional Objectivity of Internal Auditors", Accounting, Organizations and Society, Vol. 14, 1989, pp. 259-269.
    • (1989) Accounting, Organizations and Society , vol.14 , pp. 259-269
    • Harrell, A.1    Taylor, M.2    Chewing, E.3
  • 27
    • 0038360633 scopus 로고    scopus 로고
    • Principles of Auditing: An International Perspective
    • (Chicago, IL: Irwin)
    • Hayes, R. S., Principles of Auditing: An International Perspective (Chicago, IL: Irwin, 1999).
    • (1999)
    • Hayes, R.S.1
  • 28
    • 0005208953 scopus 로고    scopus 로고
    • "Sociology Without Social Structure: Neoinstitutional Theory Meets Brave New World"
    • Hirsch, P. M., "Sociology Without Social Structure: Neoinstitutional Theory Meets Brave New World", American Journal of Sociology, Vol. 102, 1997, pp. 1702-1723.
    • (1997) American Journal of Sociology , vol.102 , pp. 1702-1723
    • Hirsch, P.M.1
  • 29
    • 46149135576 scopus 로고
    • "Accounting and the Examination: A Genealogy of Disciplinary Power"
    • Hoskin, K. & Macve, R. H., "Accounting and the Examination: A Genealogy of Disciplinary Power', Accounting, Organizations and Society, Vol. 11, No. 2, 1986, pp. 105-136.
    • (1986) Accounting, Organizations and Society , vol.11 , Issue.2 , pp. 105-136
    • Hoskin, K.1    Macve, R.H.2
  • 30
    • 42449100547 scopus 로고
    • "The Genesis of Accountability: The West Point Connections"
    • Hoskin, K. & Macve, R. H., "The Genesis of Accountability: The West Point Connections", Accounting, Organizations and Society, Vol. 13, No. 1, 1988, pp. 37-73.
    • (1988) Accounting, Organizations and Society , vol.13 , Issue.1 , pp. 37-73
    • Hoskin, K.1    Macve, R.H.2
  • 31
    • 0009906395 scopus 로고
    • "The Audit Expectations Gap in Britain: An Empirical Investigation"
    • Humphrey, C. G., Moizer, P. & Turley, S., "The Audit Expectations Gap in Britain: An Empirical Investigation", Accounting and Business Research, Vol. 23, No. 91A, 1993, pp. 395-411.
    • (1993) Accounting and Business Research , vol.23 , Issue.91 A , pp. 395-411
    • Humphrey, C.G.1    Moizer, P.2    Turley, S.3
  • 32
    • 85031175496 scopus 로고    scopus 로고
    • IIA, The Bookstore Catalogue (Altamonte Spring, FL: The Institute of Internal Auditors)
    • IIA, The Bookstore Catalogue (Altamonte Spring, FL: The Institute of Internal Auditors, 1998).
    • (1998)
  • 33
    • 0038360641 scopus 로고    scopus 로고
    • "Steering Committee Envisions Global IIA"
    • IIA, November-December
    • IIA, "Steering Committee Envisions Global IIA", Audit Wire, November-December 1999, p. 5.
    • (1999) Audit Wire , pp. 5
  • 34
    • 85031163773 scopus 로고
    • Evaluation of the Internal Audit Function
    • IIA-UK, (London: The Institute of Internal Auditors-UK)
    • IIA-UK, Evaluation of the Internal Audit Function (London: The Institute of Internal Auditors-UK, 1988).
    • (1988)
  • 35
    • 0002941617 scopus 로고
    • "The Public Order and the Construction of Formal Organization"
    • W. W. Powell & P. J. DiMaggio (eds), (Chicago, IL: University of Chicago Press
    • Jepperson, R. & Meyer, J., "The Public Order and the Construction of Formal Organization", in W. W. Powell & P. J. DiMaggio (eds), The New Institutionalism in Organization Action, pp. 204-231 (Chicago, IL: University of Chicago Press, 1991).
    • (1991) The New Institutionalism in Organization Action , pp. 204-231
    • Jepperson, R.1    Meyer, J.2
  • 36
    • 84993098972 scopus 로고    scopus 로고
    • "Performance Audit in the Service of Internal Audit"
    • Jin'e, Y. & Dunjia, L., "Performance Audit in the Service of Internal Audit", Managerial Auditing Journal, Vol. 12, No. 4/5, 1997, pp. 192-195.
    • (1997) Managerial Auditing Journal , vol.12 , Issue.4-5 , pp. 192-195
    • Jin'e, Y.1    Dunjia, L.2
  • 37
    • 84993028482 scopus 로고    scopus 로고
    • "The Expectation Gap in Auditing"
    • Koh, H. C. & Woo, E., "The Expectation Gap in Auditing", Managerial Auditing Journal, Vol. 13, No. 3, 1998, pp. 147-154.
    • (1998) Managerial Auditing Journal , vol.13 , Issue.3 , pp. 147-154
    • Koh, H.C.1    Woo, E.2
  • 38
    • 0003630789 scopus 로고
    • Politics and Markets: The World's Political-Economic Systems
    • (New York: Basic Books)
    • Lindblom, C. E., Politics and Markets: The World's Political-Economic Systems (New York: Basic Books, 1977).
    • (1977)
    • Lindblom, C.E.1
  • 39
    • 84986037768 scopus 로고    scopus 로고
    • "Developing Internal Auditing Procedures in UK Organizations Using a Benchmarking Approach"
    • Liu, J., Woo, H. & Boakye-Bonsu, V., "Developing Internal Auditing Procedures in UK Organizations Using a Benchmarking Approach", Managerial Auditing Journal, Vol. 12, No. 9, 1997, pp. 464-478.
    • (1997) Managerial Auditing Journal , vol.12 , Issue.9 , pp. 464-478
    • Liu, J.1    Woo, H.2    Boakye-Bonsu, V.3
  • 40
    • 85049696752 scopus 로고    scopus 로고
    • "The World Comes to Florida"
    • February
    • Lower, M., "The World Comes to Florida", Internal Auditing, February 1997, p. 23.
    • (1997) Internal Auditing , pp. 23
    • Lower, M.1
  • 41
    • 0038022510 scopus 로고    scopus 로고
    • "How Much is Enough?"
    • February
    • Marks, N., "How Much is Enough?", Internal Auditor, February 2000, pp. 28-34.
    • (2000) Internal Auditor , pp. 28-34
    • Marks, N.1
  • 42
    • 0003406439 scopus 로고
    • Motivation and Personality
    • (New York: Harper & Row)
    • Maslow, A. H., Motivation and Personality (New York: Harper & Row, 1987).
    • (1987)
    • Maslow, A.H.1
  • 43
    • 0011438050 scopus 로고
    • "Cultural Constraints on Audit Independence in Japan"
    • McKinnon, J., "Cultural Constraints on Audit Independence in Japan", International Journal of Accounting, Vol. 20, 1984, pp. 17-43.
    • (1984) International Journal of Accounting , vol.20 , pp. 17-43
    • McKinnon, J.1
  • 44
    • 0000881723 scopus 로고
    • "On the Celebration of Rationality"
    • Meyer, J., "On the Celebration of Rationality", Accounting, Organizations and Society, Vol. 8, No. 2/3, 1983, pp. 235-240.
    • (1983) Accounting, Organizations and Society , vol.8 , Issue.2-3 , pp. 235-240
    • Meyer, J.1
  • 45
    • 0000057597 scopus 로고
    • "Institutional Organizations: Formal Structure as Myth and Ceremony"
    • Meyer, J. W. & Rowan, B., "Institutional Organizations: Formal Structure as Myth and Ceremony", American Journal of Sociology, Vol. 83, No. 2, 1977, pp. 340-361.
    • (1977) American Journal of Sociology , vol.83 , Issue.2 , pp. 340-361
    • Meyer, J.W.1    Rowan, B.2
  • 46
    • 85049669073 scopus 로고    scopus 로고
    • "The Internal Audit Profession-Redefined"
    • August
    • Miller, L., "The Internal Audit Profession-Redefined", The Internal Auditor, August, 1999, p. 11.
    • (1999) The Internal Auditor , pp. 11
    • Miller, L.1
  • 47
    • 34047263491 scopus 로고
    • Behavioral Patterns in Internal Audit Relationships
    • The IIA Research Committee Report No. 17 (Altamonte Spring, FL: Institute of Internal Auditors)
    • Mints, F. E., Behavioral Patterns in Internal Audit Relationships, The IIA Research Committee Report No. 17 (Altamonte Spring, FL: Institute of Internal Auditors, 1972).
    • (1972)
    • Mints, F.E.1
  • 48
    • 0037684600 scopus 로고    scopus 로고
    • Brink's Modern Internal Auditing
    • (New York: Wiley)
    • Moeller, R. & Witt, H., Brink's Modern Internal Auditing (New York: Wiley, 1999).
    • (1999)
    • Moeller, R.1    Witt, H.2
  • 49
    • 84965922961 scopus 로고
    • "Accountability in Municipalities: The Use of Internal Auditors and Audit Committees"
    • Montondon, L., "Accountability in Municipalities: The Use of Internal Auditors and Audit Committees", American Review of Public Administration, Vol. 25, No. 1, 1995, pp. 59-69.
    • (1995) American Review of Public Administration , vol.25 , Issue.1 , pp. 59-69
    • Montondon, L.1
  • 50
    • 0003491015 scopus 로고
    • Questionnaire Design and Attitude Measurement
    • (London: Heinemann)
    • Oppenheim, A. N., Questionnaire Design and Attitude Measurement (London: Heinemann, 1966).
    • (1966)
    • Oppenheim, A.N.1
  • 51
    • 0000106301 scopus 로고
    • "Loosely Coupled Systems: A Reconceptualization"
    • Orton, J. D. & Weick, K. E., "Loosely Coupled Systems: A Reconceptualization", Academy of Management Review, Vol. 15, No. 2, 1990, pp. 203-223.
    • (1990) Academy of Management Review , vol.15 , Issue.2 , pp. 203-223
    • Orton, J.D.1    Weick, K.E.2
  • 52
    • 0002537996 scopus 로고
    • "Review Essay: Overboard with Myth and Symbols"
    • Perrow, C., "Review Essay: Overboard with Myth and Symbols", American Journal of Sociology, Vol. 91, No. 1, 1985, pp. 151-155.
    • (1985) American Journal of Sociology , vol.91 , Issue.1 , pp. 151-155
    • Perrow, C.1
  • 53
    • 0004180605 scopus 로고
    • Complex Organizations
    • (New York: Random House)
    • Perrow, C., Complex Organizations (New York: Random House, 1986).
    • (1986)
    • Perrow, C.1
  • 54
    • 0000818303 scopus 로고
    • "The Standard of Objectivity for Internal Auditors: Memory and Bias Effects"
    • Plumlee, D., "The Standard of Objectivity for Internal Auditors: Memory and Bias Effects", Journal of Accounting Research, Vol. 23, 1985, pp. 683-699.
    • (1985) Journal of Accounting Research , vol.23 , pp. 683-699
    • Plumlee, D.1
  • 55
    • 0038698900 scopus 로고
    • "Internal Auditor Objectivity and the Disclosure of Sensitive Issues"
    • Summer
    • Ponemon, L., "Internal Auditor Objectivity and the Disclosure of Sensitive Issues", Internal Auditing, Summer 1991, pp. 36-43.
    • (1991) Internal Auditing , pp. 36-43
    • Ponemon, L.1
  • 57
    • 84912811878 scopus 로고
    • "The Institutionalization of Rational Organizations"
    • Powell, W. W., "The Institutionalization of Rational Organizations", Contemporary Sociology, Vol. 14, No. 5, 1985, pp. 564-566.
    • (1985) Contemporary Sociology , vol.14 , Issue.5 , pp. 564-566
    • Powell, W.W.1
  • 58
    • 0000928219 scopus 로고
    • "Expanding the Scope of Institutional Analysis"
    • W. W. Powell & P. J. DiMaggio (eds), (Chicago, IL: University of Chicago Press)
    • Powell, W. W., "Expanding the Scope of Institutional Analysis", in W. W. Powell & P. J. DiMaggio (eds), The New Institutionalism in Organizational Action, pp. 183-203 (Chicago, IL: University of Chicago Press, 1991).
    • (1991) The New Institutionalism in Organizational Action , pp. 183-203
    • Powell, W.W.1
  • 59
    • 0004113578 scopus 로고    scopus 로고
    • The Audit Society: Rituals of Verification
    • (Oxford: Oxford University Press)
    • Power, M., The Audit Society: Rituals of Verification (Oxford: Oxford University Press, 1997).
    • (1997)
    • Power, M.1
  • 60
    • 0038698899 scopus 로고
    • "Strong Support for Quality Assurance Review Service"
    • September
    • Ridley, J., "Strong Support for Quality Assurance Review Service", Internal Auditing, September 1993, p. 23.
    • (1993) Internal Auditing , pp. 23
    • Ridley, J.1
  • 61
    • 0038360645 scopus 로고
    • "The Pinnacle of Professional Status?"
    • August
    • Ridley, J., "The Pinnacle of Professional Status?", Internal Auditing, August 1994, pp. 14-16.
    • (1994) Internal Auditing , pp. 14-16
    • Ridley, J.1
  • 62
    • 0038360630 scopus 로고    scopus 로고
    • "One, Two and Many"
    • January
    • Ridley, J., "One, Two and Many", Internal Auditing, January 1996, p. 9.
    • (1996) Internal Auditing , pp. 9
    • Ridley, J.1
  • 63
    • 0038360644 scopus 로고    scopus 로고
    • Leading Edge Internal Auditing
    • (London: ICSA)
    • Ridley, J. & Chambers, A., Leading Edge Internal Auditing (London: ICSA, 1998).
    • (1998)
    • Ridley, J.1    Chambers, A.2
  • 65
    • 85031172595 scopus 로고    scopus 로고
    • Saudi Arabian Monetary Agency (SAMA), SAMA The Annual Report No. 34 (Riyadh: Bait Alhayah Press)
    • Saudi Arabian Monetary Agency (SAMA), SAMA The Annual Report No. 34 (Riyadh: Bait Alhayah Press, 1998).
    • (1998)
  • 66
    • 0038698902 scopus 로고
    • The Practice of Modern Internal Auditing
    • (Altamonte Springs, FL: Institute of Internal Auditors)
    • Sawyer, L. B., The Practice of Modern Internal Auditing (Altamonte Springs, FL: Institute of Internal Auditors, 1973).
    • (1973)
    • Sawyer, L.B.1
  • 67
    • 0037684604 scopus 로고    scopus 로고
    • "A Learned Profession"
    • August
    • Sawyer, L. B., "A Learned Profession", The Internal Auditor, August 1999, p. 6.
    • (1999) The Internal Auditor , pp. 6
    • Sawyer, L.B.1
  • 68
    • 84936824402 scopus 로고
    • "The Adolescence of Institutional Theory"
    • Scott, W. R., "The Adolescence of Institutional Theory", American Sociological Review, Vol. 52, No. 4, 1987, pp. 493-511.
    • (1987) American Sociological Review , vol.52 , Issue.4 , pp. 493-511
    • Scott, W.R.1
  • 69
    • 0000446339 scopus 로고
    • "The Organization of Societal Sectors"
    • J. W. Meyer & W. R. Scott (eds), (Beverley Hills, CA: Sage)
    • Scott, W. R. & Meyer, J. W., "The Organization of Societal Sectors", in J. W. Meyer & W. R. Scott (eds), Organizational Environments: Rituals and Rationality, pp. 129-153 (Beverley Hills, CA: Sage, 1983).
    • (1983) Organizational Environments: Rituals and Rationality , pp. 129-153
    • Scott, W.R.1    Meyer, J.W.2
  • 70
    • 0002129944 scopus 로고
    • "Institutional Change and Ecological Dynamics"
    • W. W. Powell & P. J. DiMaggio (eds), (Chicago, IL: University of Chicago Press)
    • Singh, J., Tucker, D. & Meinhard, A., "Institutional Change and Ecological Dynamics", in W. W. Powell & P. J. DiMaggio (eds , The New Institutionalism in Organizational Action, pp. 390-422 (Chicago, IL: University of Chicago Press, 1991).
    • (1991) The New Institutionalism in Organizational Action , pp. 390-422
    • Singh, J.1    Tucker, D.2    Meinhard, A.3
  • 71
    • 0002047941 scopus 로고
    • "Community, Market State-and Associations? The Prospective Contribution of Interest Governance to Social Order"
    • W. Streeck & P. C. Schmitter (eds), (Beverley Hills, CA: Sage)
    • Streck, W. & Schmitter, P. C., "Community, Market State-and Associations? The Prospective Contribution of Interest Governance to Social Order", in W. Streeck & P. C. Schmitter (eds), Private Interest Government: Beyond Market and State, pp. 1-29 (Beverley Hills, CA: Sage, 1985).
    • (1985) Private Interest Government: Beyond Market and State , pp. 1-29
    • Streck, W.1    Schmitter, P.C.2
  • 72
    • 0008298419 scopus 로고
    • The Crisis of Modern Islam: A Pre-industrial Culture in the Scientific-Technological Age
    • (Salt Lake City)
    • Tibi, B., The Crisis of Modern Islam: A Pre-industrial Culture in the Scientific-Technological Age (Salt Lake City, 1988).
    • (1988)
    • Tibi, B.1
  • 73
    • 0003602816 scopus 로고
    • Islam and the Cultural Accommodation of Social Change
    • (Boulder, CO: Westview Press)
    • Tibi, B., Islam and the Cultural Accommodation of Social Change (Boulder, CO: Westview Press, 1990).
    • (1990)
    • Tibi, B.1
  • 74
    • 0037684606 scopus 로고    scopus 로고
    • Islam Between Culture and Politics
    • (New York: Palgrave)
    • Tibi, B., Islam Between Culture and Politics (New York: Palgrave, 2001).
    • (2001)
    • Tibi, B.1
  • 75
    • 84905714960 scopus 로고    scopus 로고
    • "Ethiopia-Looking to the Future"
    • February
    • Giorgis, W., "Ethiopia-Looking to the Future", Internal Auditor, February 1998, pp. 16-17.
    • (1998) Internal Auditor , pp. 16-17
    • Giorgis, W.1
  • 76
    • 84986130667 scopus 로고    scopus 로고
    • "Internal Auditing in a Multicultural Environment: The Saudi Arabia Experience"
    • Woodworth, B. M. & Said, K. E., "Internal Auditing in a Multicultural Environment: The Saudi Arabia Experience", Managerial Auditing Journal, Vol. 11, No. 1, 1996, pp. 20-27.
    • (1996) Managerial Auditing Journal , vol.11 , Issue.1 , pp. 20-27
    • Woodworth, B.M.1    Said, K.E.2
  • 77
    • 0038022507 scopus 로고    scopus 로고
    • "Draft Revised Definition of Internal Audit"
    • January
    • Wynne, A., "Draft Revised Definition of Internal Audit", Internal Auditing, January 1999, p. 21.
    • (1999) Internal Auditing , pp. 21
    • Wynne, A.1
  • 78
    • 0038285116 scopus 로고
    • "The Role of Institutionalism in Cultural Persistence"
    • Zucker, L. G., "The Role of Institutionalism in Cultural Persistence", American Sociological Review, Vol. 42, No. 5, 1977, pp. 726-743.
    • (1977) American Sociological Review , vol.42 , Issue.5 , pp. 726-743
    • Zucker, L.G.1
  • 79
    • 0002305159 scopus 로고
    • "Where Do Institutional Patterns Come From?"
    • L. G. Zucker (ed.), (Cambridge, MA: Ballinger
    • Zucker, L. G., "Where Do Institutional Patterns Come From?", in L. G. Zucker (ed.), Institutional Patterns and Organizations, pp. 23-49 (Cambridge, MA: Ballinger, 1988).
    • (1988) Institutional Patterns and Organizations , pp. 23-49
    • Zucker, L.G.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.