..., and institutional theory. This study contributes to the literature by empirically testing the validity and applicability of these theories in the emerging field of nonfinancial assurance services. JEL Classifications: M42; Q54; Q56. The remainder of this paper is organized as follows: Section II provides...

... David Wood who also served as our discussant. Editor's note: Accepted by Ervin L. Black. February 2015 February 2016 2016 internal auditing external and internal quality assessment and improvement programs Institutional Theory The objective of this research...