The concept of professionalism of internal auditors is examined. A survey of a large sample of internal auditors revealed that internal auditors generally conform to a model of professionalism previously applied to other occupations. Especially notable, internal auditors strongly believe in the...

The concept of professionalism of internal auditors is examined. A survey of a large sample of internal auditors revealed that internal auditors generally conform to a model of professionalism previously applied to other occupations. Especially notable, internal auditors strongly believe in the...

Purpose – The purpose of this paper is to examine organizational commitment within the context of important antecedents, correlates, and consequences for auditors in public accounting. Specifically, to explore the relationships among the constructs of experience, role ambiguity, organizational...

A survey of 455 internal auditors in 13 organizations asked respondents to evaluate their performance. A similar request was made for performance evaluation from the immediate supervisor of these individuals. Comparisons indicated that audit staff systematically rate their performances higher...

Purpose – The purpose of this paper is to review, critique, and integrate certain trends, events, and research streams involving earnings management, fraudulent financial reporting, corporate governance and ethics. Design/methodology/approach – The paper provides a brief history of relevant...