{"id":"https://openalex.org/W2762265095","doi":"https://doi.org/10.1016/j.accfor.2017.10.001","title":"Watchdogs, helpers or protectors? \u2013 Internal auditing in Malaysian Local Government","display_name":"Watchdogs, helpers or protectors? \u2013 Internal auditing in Malaysian Local Government","publication_year":2017,"publication_date":"2017-10-13","ids":{"openalex":"https://openalex.org/W2762265095","doi":"https://doi.org/10.1016/j.accfor.2017.10.001","mag":"2762265095"},"language":"en","primary_location":{"id":"doi:10.1016/j.accfor.2017.10.001","doi":"https://doi.org/10.1016/j.accfor.2017.10.001","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.accfor.2017.10.001","pdf_url":null,"source":{"id":"https://openalex.org/S131296671","display_name":"Accounting Forum","issn_l":"0155-9982","issn":["0155-9982","1467-6303"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Forum","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://dro.dur.ac.uk/23065/","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5070629755","display_name":"Laurence Ferry","orcid":"https://orcid.org/0000-0002-6686-4528","observed_orcids":["https://orcid.org/0000-0002-6686-4528"]},"institutions":[{"id":"https://openalex.org/I190082696","display_name":"Durham University","ror":"https://ror.org/01v29qb04","country_code":"GB","type":"education","lineage":["https://openalex.org/I190082696"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"Laurence Ferry","raw_affiliation_strings":["Department of Accounting, Durham University Business School, Durham University, Queen\u2019s Campus, Stockton University Boulevard, Thornaby, Stockton-on-Tees, TS17 6BH, United Kingdom"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Durham University Business School, Durham University, Queen\u2019s Campus, Stockton University Boulevard, Thornaby, Stockton-on-Tees, TS17 6BH, United Kingdom","institution_ids":["https://openalex.org/I190082696"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5103562422","display_name":"Zamzulaila Zakaria","orcid":"https://orcid.org/0000-0003-0029-2931","observed_orcids":["https://orcid.org/0000-0003-0029-2931"]},"institutions":[{"id":"https://openalex.org/I33849332","display_name":"University of Malaya","ror":"https://ror.org/00rzspn62","country_code":"MY","type":"education","lineage":["https://openalex.org/I33849332"]},{"id":"https://openalex.org/I4164984","display_name":"International Islamic University Malaysia","ror":"https://ror.org/03s9hs139","country_code":"MY","type":"education","lineage":["https://openalex.org/I4164984"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Zamzulaila Zakaria","raw_affiliation_strings":["Department of Accounting, Faculty of Business & Accountancy, University of Malaya, 50603 Kuala Lumpur, Malaysia","Department of Accounting, Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, P.O. Box 10, 50728 Kuala Lumpur, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Business & Accountancy, University of Malaya, 50603 Kuala Lumpur, Malaysia","institution_ids":["https://openalex.org/I33849332"]},{"raw_affiliation_string":"Department of Accounting, Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, P.O. Box 10, 50728 Kuala Lumpur, Malaysia","institution_ids":["https://openalex.org/I4164984"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5057187808","display_name":"Zarina Zakaria","orcid":"https://orcid.org/0000-0002-7464-8868","observed_orcids":["https://orcid.org/0000-0002-7464-8868"]},"institutions":[{"id":"https://openalex.org/I33849332","display_name":"University of Malaya","ror":"https://ror.org/00rzspn62","country_code":"MY","type":"education","lineage":["https://openalex.org/I33849332"]},{"id":"https://openalex.org/I4164984","display_name":"International Islamic University Malaysia","ror":"https://ror.org/03s9hs139","country_code":"MY","type":"education","lineage":["https://openalex.org/I4164984"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Zarina Zakaria","raw_affiliation_strings":["Department of Accounting, Faculty of Business & Accountancy, University of Malaya, 50603 Kuala Lumpur, Malaysia","Department of Accounting, Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, P.O. Box 10, 50728 Kuala Lumpur, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Business & Accountancy, University of Malaya, 50603 Kuala Lumpur, Malaysia","institution_ids":["https://openalex.org/I33849332"]},{"raw_affiliation_string":"Department of Accounting, Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, P.O. Box 10, 50728 Kuala Lumpur, Malaysia","institution_ids":["https://openalex.org/I4164984"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5111627302","display_name":"Richard Slack","orcid":"https://orcid.org/0000-0001-7945-0765","observed_orcids":["https://orcid.org/0000-0001-7945-0765"]},"institutions":[{"id":"https://openalex.org/I190082696","display_name":"Durham University","ror":"https://ror.org/01v29qb04","country_code":"GB","type":"education","lineage":["https://openalex.org/I190082696"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Richard Slack","raw_affiliation_strings":["Department of Accounting, Durham University Business School, Durham University, Queen\u2019s Campus, Stockton University Boulevard, Thornaby, Stockton-on-Tees, TS17 6BH, United Kingdom"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Durham University Business School, Durham University, Queen\u2019s Campus, Stockton University Boulevard, Thornaby, Stockton-on-Tees, TS17 6BH, United Kingdom","institution_ids":["https://openalex.org/I190082696"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5070629755"],"corresponding_institution_ids":["https://openalex.org/I190082696"],"apc_list":{"value":1100,"currency":"USD","value_usd":1100},"apc_paid":null,"fwci":8.8494,"has_fulltext":true,"cited_by_count":44,"citation_normalized_percentile":{"value":0.9725969,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":99},"biblio":{"volume":"41","issue":"4","first_page":"375","last_page":"389"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8109999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8109999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.06419999897480011,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.054499998688697815,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.9729999899864197},{"id":"https://openalex.org/keywords/role-of-internal-auditors","display_name":"internal auditor role","score":0.8019999861717224},{"id":"https://openalex.org/keywords/local-government","display_name":"local government","score":0.8920000195503235},{"id":"https://openalex.org/keywords/public-governance","display_name":"public governance","score":0.7960000038146973},{"id":"https://openalex.org/keywords/watchdog-role","display_name":"watchdog role","score":0.5740000009536743},{"id":"https://openalex.org/keywords/compliance-audit","display_name":"compliance audit","score":0.6650000214576721},{"id":"https://openalex.org/keywords/performance-audit","display_name":"performance audit","score":0.984000027179718},{"id":"https://openalex.org/keywords/chief-audit-executives","display_name":"chief audit executives","score":0.765999972820282},{"id":"https://openalex.org/keywords/legitimacy","display_name":"legitimacy","score":0.6299999952316284},{"id":"https://openalex.org/keywords/theory-of-communicative-action","display_name":"communicative action","score":0.7590000033378601},{"id":"https://openalex.org/keywords/managerial-influence","display_name":"managerial influence","score":0.8339999914169312},{"id":"https://openalex.org/keywords/financial-capacity","display_name":"financial capacity","score":0.6909999847412109}],"concepts":[{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.7462862133979797},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7396630048751831},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6859591007232666},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6378597021102905},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6210147142410278},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5904240608215332},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.5223613977432251},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.502774715423584},{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.48044487833976746},{"id":"https://openalex.org/C198082294","wikidata":"https://www.wikidata.org/wiki/Q3399648","display_name":"Position (finance)","level":2,"score":0.4525323808193207},{"id":"https://openalex.org/C152550464","wikidata":"https://www.wikidata.org/wiki/Q3355715","display_name":"Performance audit","level":5,"score":0.41848015785217285},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.4181842803955078},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.3408159017562866},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.17481672763824463},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.15330290794372559},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.14684569835662842},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.1016/j.accfor.2017.10.001","doi":"https://doi.org/10.1016/j.accfor.2017.10.001","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.accfor.2017.10.001","pdf_url":null,"source":{"id":"https://openalex.org/S131296671","display_name":"Accounting Forum","issn_l":"0155-9982","issn":["0155-9982","1467-6303"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Forum","raw_type":"journal-article"},{"id":"pmh:oai:dro.dur.ac.uk.OAI2:23065","doi":null,"is_oa":true,"landing_page_url":"http://dro.dur.ac.uk/23065/","pdf_url":null,"source":{"id":"https://openalex.org/S4306400188","display_name":"Durham Research Online (Durham University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I190082696","host_organization_name":"Durham University","host_organization_lineage":["https://openalex.org/I190082696"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"Accounting forum, 2017, Vol.41(4), pp.375-389 [Peer Reviewed Journal]","raw_type":"Article"},{"id":"pmh:oai:durham-repository.worktribe.com:1347915","doi":null,"is_oa":true,"landing_page_url":"https://durham-repository.worktribe.com/file/1347915/1/Accepted%20Journal%20Article","pdf_url":null,"source":{"id":"https://openalex.org/S4306400188","display_name":"Durham Research Online (Durham University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I190082696","host_organization_name":"Durham University","host_organization_lineage":["https://openalex.org/I190082696"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"","raw_type":"Journal Article"},{"id":"pmh:oai:https://durham-repository.worktribe.com/:1347915","doi":null,"is_oa":true,"landing_page_url":"https://durham-repository.worktribe.com/output/1347915","pdf_url":"https://durham-repository.worktribe.com/file/1347915/1/Accepted%20Journal%20Article","source":{"id":"https://openalex.org/S4306400188","display_name":"Durham Research Online (Durham University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I190082696","host_organization_name":"Durham University","host_organization_lineage":["https://openalex.org/I190082696"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal Article"},{"id":"pmh:oai:RePEc:taf:accfor:v:41:y:2017:i:4:p:375-389","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1016/j.accfor.2017.10.001","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"pmh:oai:dro.dur.ac.uk.OAI2:23065","doi":null,"is_oa":true,"landing_page_url":"http://dro.dur.ac.uk/23065/","pdf_url":null,"source":{"id":"https://openalex.org/S4306400188","display_name":"Durham Research Online (Durham University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I190082696","host_organization_name":"Durham University","host_organization_lineage":["https://openalex.org/I190082696"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"Accounting forum, 2017, Vol.41(4), pp.375-389 [Peer Reviewed Journal]","raw_type":"Article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.9595999717712402,"id":"https://metadata.un.org/sdg/16"}],"sustainable_development_goals_aurora":[{"display_name":"Partnerships for the goals","score":0.5600000023841858,"id":"https://metadata.un.org/sdg/17"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":112,"referenced_works":["https://openalex.org/W151281760","https://openalex.org/W290120269","https://openalex.org/W565163656","https://openalex.org/W1486204844","https://openalex.org/W1522588346","https://openalex.org/W1547430812","https://openalex.org/W1555302140","https://openalex.org/W1563523534","https://openalex.org/W1598979257","https://openalex.org/W1628375837","https://openalex.org/W1658908529","https://openalex.org/W1662527961","https://openalex.org/W1786831919","https://openalex.org/W1833382532","https://openalex.org/W1967153691","https://openalex.org/W1967482293","https://openalex.org/W1967733683","https://openalex.org/W1968543054","https://openalex.org/W1968975049","https://openalex.org/W1970448872","https://openalex.org/W1971615649","https://openalex.org/W1973564691","https://openalex.org/W1977300632","https://openalex.org/W1979644023","https://openalex.org/W1980406593","https://openalex.org/W1980700515","https://openalex.org/W1981768026","https://openalex.org/W1983225314","https://openalex.org/W1990954196","https://openalex.org/W1992854956","https://openalex.org/W1995669717","https://openalex.org/W1999350076","https://openalex.org/W1999772875","https://openalex.org/W2005753893","https://openalex.org/W2008445860","https://openalex.org/W2010967894","https://openalex.org/W2014254455","https://openalex.org/W2018347685","https://openalex.org/W2018398640","https://openalex.org/W2020239876","https://openalex.org/W2021482571","https://openalex.org/W2021998775","https://openalex.org/W2024779508","https://openalex.org/W2027097293","https://openalex.org/W2031053097","https://openalex.org/W2031822925","https://openalex.org/W2032803944","https://openalex.org/W2035029990","https://openalex.org/W2035708450","https://openalex.org/W2035856290","https://openalex.org/W2036383294","https://openalex.org/W2036586781","https://openalex.org/W2037568865","https://openalex.org/W2043141338","https://openalex.org/W2043543052","https://openalex.org/W2044698764","https://openalex.org/W2044786533","https://openalex.org/W2044966528","https://openalex.org/W2045663480","https://openalex.org/W2047452327","https://openalex.org/W2050692719","https://openalex.org/W2051830128","https://openalex.org/W2053309391","https://openalex.org/W2055081929","https://openalex.org/W2056240893","https://openalex.org/W2056373564","https://openalex.org/W2056698699","https://openalex.org/W2056718055","https://openalex.org/W2057206137","https://openalex.org/W2060715914","https://openalex.org/W2065642382","https://openalex.org/W2067829034","https://openalex.org/W2068021702","https://openalex.org/W2070455823","https://openalex.org/W2071821309","https://openalex.org/W2072604021","https://openalex.org/W2078440293","https://openalex.org/W2080074535","https://openalex.org/W2084641016","https://openalex.org/W2084993055","https://openalex.org/W2086422781","https://openalex.org/W2089117474","https://openalex.org/W2092206025","https://openalex.org/W2092300452","https://openalex.org/W2093030710","https://openalex.org/W2097615164","https://openalex.org/W2105564406","https://openalex.org/W2105564577","https://openalex.org/W2127493932","https://openalex.org/W2130671441","https://openalex.org/W2131919747","https://openalex.org/W2136626775","https://openalex.org/W2137701948","https://openalex.org/W2146441993","https://openalex.org/W2149416818","https://openalex.org/W2153982505","https://openalex.org/W2287767268","https://openalex.org/W2316920484","https://openalex.org/W2404060432","https://openalex.org/W2483805729","https://openalex.org/W2531867139","https://openalex.org/W2555527425","https://openalex.org/W2593863172","https://openalex.org/W2607357530","https://openalex.org/W2726008242","https://openalex.org/W2735528828","https://openalex.org/W3121912868","https://openalex.org/W3124585060","https://openalex.org/W4238757033","https://openalex.org/W4245710086","https://openalex.org/W4285719527","https://openalex.org/W4298431989"],"related_works":["https://openalex.org/W2051830128","https://openalex.org/W2506172757","https://openalex.org/W7047465603","https://openalex.org/W7067000533","https://openalex.org/W7217213494","https://openalex.org/W2302656226","https://openalex.org/W7095248146","https://openalex.org/W3203307598","https://openalex.org/W2679621616","https://openalex.org/W1043645965"],"abstract_inverted_index":{"This":[0],"paper":[1],"examines":[2],"internal":[3,35,62],"auditor":[4],"roles":[5],"to":[6,38,79],"support":[7],"public":[8],"governance":[9,68],"in":[10,57,97],"a":[11,95],"developing":[12,98],"country":[13],"context,":[14],"through":[15,42],"interviews":[16],"with":[17],"chief":[18],"audit":[19],"executives":[20],"across":[21],"17":[22],"Malaysian":[23],"Local":[24],"Government":[25],"Authorities.":[26],"Drawing":[27],"on":[28],"critical":[29],"theory,":[30],"the":[31,52],"research":[32],"shows":[33],"that":[34,93],"auditors":[36,63],"seek":[37],"legitimise":[39],"their":[40],"position":[41],"compliance":[43],"(watchdog)":[44],"and":[45,48,70,89],"performance":[46],"(helper":[47],"protector)":[49],"audits.":[50],"At":[51],"micro":[53],"level":[54],"of":[55],"practices,":[56],"performing":[58],"these":[59],"dual":[60],"roles,":[61],"are":[64,75,94],"not":[65],"colonised":[66],"by":[67,77,87],"rules":[69],"managerial":[71,90],"influence,":[72],"but":[73],"instead":[74],"enabled":[76],"them":[78],"perform":[80],"communicative":[81],"action.":[82],"Nevertheless,":[83],"this":[84],"was":[85],"undermined":[86],"financial":[88],"capacity":[91],"issues":[92],"challenge":[96],"countries.":[99]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":7},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":6},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":2}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2017-10-20T00:00:00"}