What are the determinants of internal auditing (IA) introduction and development? Evidence from the Italian public healthcare sector

This article responds to the need for greater theorization in public auditing research. The authors\r\nreport on a study that investigated the introduction and development of internal auditing (IA) in\r\npublic sector organizations by combining new institutional sociology and old institutional\r\neconomics. The study compared three cases in the Italian National Health Service (INHS). Results\r\ndemonstrate that institutional pressures do not generate the same responses across the cases. The\r\npower and interests of different actors (and their interactions) are crucial for IA legitimation and\r\nsense-making.