Publication:
Mechanisms of Accountability and Governance: Audit, Assurance, and Internal Control

Simple item page
dc.contributor.authorTrombetta, Marco
dc.contributor.authorCarrera, Nieves
dc.contributor.rorhttps://ror.org/02jjdwm75
dc.date.accessioned2025-04-25T11:13:56Z
dc.date.available2025-04-25T11:13:56Z
dc.date.issued2023-09-12
dc.description.abstractWe adopt a historical perspective to understand the current landscape of accountability and governance mechanisms. In adopting assurance as the umbrella concept for audit and internal control, we explore how the notion of accountability ("accountability for what") and the beneficiaries of corporate accountability ("accountability to whom") have changed over time, leading to the re-definition of "old" mechanisms of accountability and governance and the development of new mechanisms ("accountability through"). We then provide an overview of recent studies examining how these mechanisms contribute to accountability and governance. We show that the recent trend of combining traditional financial reporting with other reporting activities in an integrated report is questioning the traditional boundaries among the three mechanisms, challenging the attempts to compartmentalize them ("combined assurance"). The chapter concludes by proposing a taxonomy as a tool to help conceptually organize the recent debates on assurance, audit, and internal control practices.
dc.description.peerreviewedyes
dc.description.statusPublished
dc.formatapplication/pdf
dc.identifier.citationCarrera, N., Trombetta, M., & Wilford, A. (2023). Mechanisms of accountability and governance: audit, assurance, and internal control. In Handbook of accounting, accountability and governance (pp. 144-167). Edward Elgar Publishing. https://doi.org/10.4337/9781800886544.00016
dc.identifier.doihttps://doi.org/10.4337/9781800886544.00016
dc.identifier.isbn978 1 80088 653 7
dc.identifier.publicationtitleHandbook of Accounting, Accountability and Governance
dc.identifier.urihttps://hdl.handle.net/20.500.14417/3774
dc.language.isoen
dc.page.total23
dc.publisherEdward Elgar Publishing
dc.relation.entityIE University
dc.relation.schoolIE Business School
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 International
dc.rights.accessRightsinfo:eu-repo/semantics/openAccess
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/deed.en
dc.titleMechanisms of Accountability and Governance: Audit, Assurance, and Internal Control
dc.typeinfo:eu-repo/semantics/bookPart
dc.version.typeinfo:eu-repo/semantics/publishedVersion
dspace.entity.typePublication
relation.isAuthorOfPublication93153f41-861d-41e2-99ea-c2c1b96c7012
relation.isAuthorOfPublication9e613e70-1ad5-4878-aa6e-6542004eb602
relation.isAuthorOfPublication.latestForDiscovery93153f41-861d-41e2-99ea-c2c1b96c7012
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Mechanisms of accountability and governance audit, assurance, and internal control.pdf
Size:
487.8 KB
Format:
Adobe Portable Document Format
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
2.83 KB
Format:
Item-specific license agreed to upon submission
Description:
Download
Collections
Books & Book chapters