October 9, 2025East African Finance JournalOpen Access

The lived experiences on Internal Auditors in Frontier Markets: A Hermeneutic Phenomenological Study

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Internal audit independence is influenced by management dominance and weak audit committee oversight.
Diverse typologies of internal audit functions exist, each carrying unique risks to auditor autonomy.
The study uses semi-structured interviews with CAEs and executives to explore corporate governance practices.
Strong governance frameworks are essential for supporting internal auditor independence in frontier contexts.

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Implication

Hermeneutic phenomenological study reveals challenges in internal auditors' independence in frontier markets, suggesting critical governance adaptations.

Cite This Study

Muyanga et al. (2025) studied this question.

synapsesocial.com/papers/68e70db290569dd607ee635e https://doi.org/10.59413/eafj/v4.i4.2

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Implication

Hermeneutic phenomenological study reveals challenges in internal auditors' independence in frontier markets, suggesting critical governance adaptations.

The lived experiences on Internal Auditors in Frontier Markets: A Hermeneutic Phenomenological Study

Key Points

Discussion

Implication

Cite This Study

The lived experiences on Internal Auditors in Frontier Markets: A Hermeneutic Phenomenological Study

Key Points

Discussion

Implication

Cite This Study

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Also Consider