Related Links
News
Statistics
| Number of Journals | 25 |
| Number of Issues | 918 |
| Number of Articles | 7,565 |
| Article View | 12,275,710 |
| PDF Download | 8,681,655 |
Employment of Recent University Graduates in Iranian Firms' Internal Audit Department | ||
| پژوهش های تجربی حسابداری | ||
| Article 5, Volume 9, Issue 2 - Serial Number 32, August 2019, Pages 93-120 PDF (358.81 K) | ||
| Document Type: Research Paper | ||
| DOI: 10.22051/jera.2018.17631.1817 | ||
| Authors | ||
| Mehri Bakhtiari1; kumars Biglar* 2 | ||
| 1Accounting,Management Faculty, Qazvin Branch of Islamic Azad University,Qazvin. | ||
| 2Assistant professor of Accounting, Islamic Azad University Qazvin Branch, Qazvin, Iran | ||
| Abstract | ||
| This research investigates the employment of Recent University Graduates in Iranian firms' Internal Audit department. From 95 respondents participated in our survey, approximately 50 percent (47 people) seek to employ recent graduates for internal audit departments supervised by them. On the other hand, about half of the participants are reluctant to employ recent universities graduates and the main reason can be related to the small size of Internal Audit departments, budget constraints and supervision problems because evidence suggests that larger internal audit departments are more likely to employ recent university graduates. As expected, evidence suggests that audit firms often employ recent university graduates. The main reasons mentioned by those who decide not to employ recent universities graduates is lack of experience, the gap between professional needs and academic education, the lack of legal, professional, and industry knowledge and etc. Findings show that the major identified factors (39 Factors) are effective on employment decisions so that all five research hypotheses are approved. That is, individual characteristics, university education, other education, prior experiences, professional certifications, and membership in professional associations are considered in making decisions on employment of recent universities graduates. | ||
| Keywords | ||
| Auditing and Accounting Curriculum; Employment Decision; Recent Universities Graduates; Internal Audit | ||
| References | ||
|
سازمان بورس و اوراق بهادار. (1391). دستورالعمل کنترل‌های داخلی ناشران پذیرفته شده در بورس اوراق بهادار تهران و فرابورس ایران، قابل‌دسترس از طریق (www.rdis.ir/ApprovedGuidLines.asp). صالحی، مهدی. نصیر زاده، فرزانه. رستمی، وهاب. (1393). چالش‌های آموزش حسابداری در ایران از دید شاغلین حرفه و مراجع دانشگاه. دانش حسابرسی: 14 (54) 87-67. منشور فعالیت حسابرسی داخلی، مصوب هیئت‌مدیره سازمان بورس و اوراق بهادار (23/11/1391)، قابل‌دسترس از طریق (www.rdis.ir/ApprovedGuidLines.asp). Agbiogwu A. A. (2012). Bridging the Gap between Accounting Theory and Practice: The Role of accounting Education,Multidisciplinary. Journal of Academic Excellence, 11 (2) 163-173. Alkafaji, Y. S. Hussain, A. Khallaf, and M. A. Majdalawieh. 2010. The IIA’s Global Internal Audit Survey: A Component of the CBOK Study. Characteristics of an Internal Audit Activity Report I. Altamonte Springs, FL: (IIARF). Bailey, J. A. 2010. The IIA’s Global Internal Audit Survey: A Component of the CBOK Study. Core Competencies for Today’s Internal Auditors Report II. Altamonte Springs, FL: Institute of Internal Auditors Research Foundation. Burke, J. F. and Steven E. Jameson. (2015). A Global View of Financial Services Auditing: Opportunities, Challenges, and the Future, The Global Internal Audit Common Body of Knowledge, CBOK 2015 Practitioner Survey, the IIA research Foundation (IIARF). Burnaby, P. , and S. Haas. 2011. Internal auditing in the Americas. Managerial Auditing Journal: 26 (8) ,734–756. Cangemi, M. P. (2015). Staying a Step Ahead: Internal Audit’s Use of Technology, The Global Internal Audit Common Body of Knowledge, CBOK 2015 Practitioner Survey, the IIA research Foundation (IIARF). CoordinationAccepted for presentation at the CAAA ANNUAL CONFERENCE, May 31 - June 3, 2012. Dickins, D. and J. T. Reisch. (2009). Ready to work. Internal Auditor (December): 42–46. Global Perspective, Fast Fact. (2015). Regional Reflections: Europe, The Global Internal Audit Common Body of Knowledge, CBOK 2015 Practitioner Survey, the IIA research Foundation (IIARF). Jennifer F. Burke and Steven E. Jameson. 2015. The IIA’s Global Internal Audit Survey: A Component of the CBOK Study. A Global View of Financial Services Auditing: Challenges, Opportunities, and the Future. The Institute of Internal Auditors Research Foundation. Lyer, V. (2016). CAE Career Paths: Characteristics and Competencies of Today’s Internal Audit Leaders, The Global Internal Audit Common Body of Knowledge, CBOK 2015 Practitioner Survey, the IIA research Foundation (IIARF) , March. Michael P. Cangemi. (2015). The IIA’s Global Internal Audit Survey: A Component of the CBOK Study. Staying a Step Ahead: Internal Audit’s Use of Technology. The Institute of Internal Auditors Research Foundation (IIARF). Palmer, K. N. D. E. Ziegenfuss, and R. E. Pinsker. (2004). International knowledge, skills, and abilities of auditors/accountants: Evidence from recent competency studies. Managerial Auditing Journal: 17 (7). 889–896. Richard R. Clune and Audrey A. Gramling. (2012). Hiring Recent University Graduates into Internal Audit Positions: Insights from Practicing Internal Auditors. Current Issues in Auditing American Accounting Association: 6 (2) ,A1-A4. Rose, J. (2016). The Top 7 Skills CAEs Want: Building the Right Mix of Talent for Your Organization, The Global Internal Audit Common Body of Knowledge, CBOK (2015) Practitioner Survey, the IIA research Foundation (IIARF) , April. Salehi, M. , Nasirzadeh, F. and Rostami,V. (2014). Accounting Education Challenge from of the Accounting Professions and Academics Perception, Case of Iranian Accounting society, Journal of Audit Science: 14 (54) 87-67. [in Persian]. Sarens, geritt,Abdolmohammadi, mohammad j. (2011). Monitoring Effects of the Internal Audit Function: Agency Theory versus other Explanatory Variables, International Journal of Auditing: 15. 1-20. Seol, I. and J. Sarkis. (2005). A multi-attribute model for internal auditor selection. Managerial Auditing Journal: 20 (8) ,876–892. Seol, I. J. Sarkis, and F. Lefley. (2011). Factor structure of the competency framework for internal auditing (CFIA) skills for entering level internal auditors. International Journal of Auditing: 15 (3) ,217–230. Whitehouse, T. (2011). A new direction for internal audit. Compliance Week (April). Available at: http: //www. complianceweek. com/iia-study-affirms-new-direction-for-internal audit/article/196541. | ||
|
Statistics Article View: 1,122 PDF Download: 888 |
||