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Measuring the effectiveness of public sector audit: scale development and validation

There has been a growing interest in the effectiveness of public sector audit as a theoretical construct. However, despite the heightened recognition, the field still lacks a standardised measure that can be used in surveys to capture individual-level variation in the reputation judgments of publi...

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Main Authors: Noorhayati, Mansor, Nor Raihana Asmar, Mohd Noor
Format: Article
Language:English
Published: 2020
Subjects:
HF Commerce
Online Access:http://eprints.unisza.edu.my/7050/1/FH02-FPP-20-39885.pdf
http://eprints.unisza.edu.my/7050/
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spelling my-unisza-ir.70502022-04-24T01:57:05Z http://eprints.unisza.edu.my/7050/ Measuring the effectiveness of public sector audit: scale development and validation Noorhayati, Mansor Nor Raihana Asmar, Mohd Noor HF Commerce There has been a growing interest in the effectiveness of public sector audit as a theoretical construct. However, despite the heightened recognition, the field still lacks a standardised measure that can be used in surveys to capture individual-level variation in the reputation judgments of public and other stakeholders. Therefore, this study aims to establish a standardised measurement of the effectiveness of public sector audit based on the conceptual definition. A survey study of 203 internal auditors and experts were carried out by employing non-probability purposive sampling. The data obtained were then interpreted based on the Partial Least Squares Structural Equation Modeling (PLS-SEM). Using the same data, a unidimensional scale of the effectiveness of public sector audit was tested. The public sector audit illustrates the content domains of internal audit quality, internal audit independence, proficiency of internal auditors and types of audit. The results suggest that the scale development and the validation of the effectiveness of public sector audit are internally reliable and that it is positively correlated with support for internal audit quality, internal audit independence, proficiency of internal auditors and types of audit. This study further recommends the extension of the scale development and validation used in this research for future researches in the private and public sector. 2020-06 Article PeerReviewed text en http://eprints.unisza.edu.my/7050/1/FH02-FPP-20-39885.pdf Noorhayati, Mansor and Nor Raihana Asmar, Mohd Noor (2020) Measuring the effectiveness of public sector audit: scale development and validation. Journal of Contemporary Social Science Research, 4 (1). pp. 78-86. ISSN 0128-2697
institution Universiti Sultan Zainal Abidin
building UNISZA Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Sultan Zainal Abidin
content_source UNISZA Institutional Repository
url_provider https://eprints.unisza.edu.my/
language English
topic HF Commerce
spellingShingle HF Commerce
Noorhayati, Mansor
Nor Raihana Asmar, Mohd Noor
Measuring the effectiveness of public sector audit: scale development and validation
description There has been a growing interest in the effectiveness of public sector audit as a theoretical construct. However, despite the heightened recognition, the field still lacks a standardised measure that can be used in surveys to capture individual-level variation in the reputation judgments of public and other stakeholders. Therefore, this study aims to establish a standardised measurement of the effectiveness of public sector audit based on the conceptual definition. A survey study of 203 internal auditors and experts were carried out by employing non-probability purposive sampling. The data obtained were then interpreted based on the Partial Least Squares Structural Equation Modeling (PLS-SEM). Using the same data, a unidimensional scale of the effectiveness of public sector audit was tested. The public sector audit illustrates the content domains of internal audit quality, internal audit independence, proficiency of internal auditors and types of audit. The results suggest that the scale development and the validation of the effectiveness of public sector audit are internally reliable and that it is positively correlated with support for internal audit quality, internal audit independence, proficiency of internal auditors and types of audit. This study further recommends the extension of the scale development and validation used in this research for future researches in the private and public sector.
format Article
author Noorhayati, Mansor
Nor Raihana Asmar, Mohd Noor
author_facet Noorhayati, Mansor
Nor Raihana Asmar, Mohd Noor
author_sort Noorhayati, Mansor
title Measuring the effectiveness of public sector audit: scale development and validation
title_short Measuring the effectiveness of public sector audit: scale development and validation
title_full Measuring the effectiveness of public sector audit: scale development and validation
title_fullStr Measuring the effectiveness of public sector audit: scale development and validation
title_full_unstemmed Measuring the effectiveness of public sector audit: scale development and validation
title_sort measuring the effectiveness of public sector audit: scale development and validation
publishDate 2020
url http://eprints.unisza.edu.my/7050/1/FH02-FPP-20-39885.pdf
http://eprints.unisza.edu.my/7050/
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score 13.211869

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