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Reconciling archival and experimental research : does internal audit contribution affect the external audit fee?

Prawitt, Douglas F.; Sharp, Nathan Y.; Wood, David A. - In: Behavioral research in accounting 23 (2011) 2, pp. 187-206

Persistent link: https://www.econbiz.de/10009406739

Internal audit outsourcing and the risk of misleading or fraudulent financial reporting : did Sarbanes-Oxley get it wrong?

Prawitt, Douglas F.; Sharp, Nathan Y.; Wood, David A. - In: Contemporary accounting research : a journal of the … 29 (2012) 4, pp. 1109-1136

Persistent link: https://www.econbiz.de/10009717272

Development of a framework of key internal control and governance principles for robotic process automation (RPA)

Eulerich, Marc; Waddoups, Nathan; Wagener, Martin; … - In: The journal of information systems : JIS ; a semiannual … 38 (2024) 2, pp. 29-49

Persistent link: https://www.econbiz.de/10014633219

Development of a Framework of Key Internal Control and Governance Principles for Robotic Process Automation (RPA)

Eulerich, Marc; Waddoups, Nathan; Wagener, Martin; … - 2022

Although robotic process automation (RPA) usage is growing rapidly in accounting, concerns are emerging regarding the internal controls and overall governance structure surrounding RPA. To help address these concerns, we use a design science research approach and work with a Fortune 500 company...

Persistent link: https://www.econbiz.de/10014264437

Internal audit quality and earnings management

Prawitt, Douglas F.; Smith, Jason L.; Wood, David A. - In: The accounting review : a publication of the American … 84 (2009) 4, pp. 1255-1280

Persistent link: https://www.econbiz.de/10003881177

The effect of using the internal audit function as a management training ground on the external auditor's reliance decision

Messier, William F.; Reynolds, J. Kenneth; Simon, Chad A.; … - In: The accounting review : a publication of the American … 86 (2011) 6, pp. 2131-2154

Persistent link: https://www.econbiz.de/10009502148

The effects of using the internal audit function as a management training ground or as a consulting services provider in enhancing the recruitment of internal auditors

Burton, F. Greg; Starliper, Matthew W.; Summers, Scott L.; … - In: Accounting horizons : a quarterly publication of the … 29 (2015) 1, pp. 115-140

Persistent link: https://www.econbiz.de/10010515233

An examination of how entry-level staff auditors respond to tone at the top vis-à-vis tone at the bottom

Pickerd, Jeffrey S.; Summers, Scott L.; Wood, David A. - In: Behavioral research in accounting 27 (2015) 1, pp. 79-98

Persistent link: https://www.econbiz.de/10011303012

Attracting applicants for in-house and outsourced internal audit positions : views from external auditors

Bartlett, Geoffrey D.; Kremin, Joleen; Saunders, K. Kelli; … - In: Accounting horizons : a quarterly publication of the … 30 (2016) 1, pp. 143-156

Persistent link: https://www.econbiz.de/10011458128

Extreme Estimation Uncertainty in Fair Value Estimates : Implications for Audit Assurance

Christensen, Brant E. - 2012

The overall complexity and estimation uncertainty inherent in financial statements have increased in recent decades; however, the related reports and services have changed very little, including the format of the balance sheet and income statement, the content in the auditor's report, and the...

Persistent link: https://www.econbiz.de/10013114207