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Evidence on Internal Audit Quality from Transitioning to Remote Audits because of COVID-19

Eulerich, Marc; Wagener, Martin; Wood, David A. - 2022

As in-person audits were banned by governments and by company policies due to the COVID-19 pandemic, internal auditors had to transition to remote audits to perform their work. Based on survey responses of internal auditors who have conducted both remote and in-person audits, we find that...

Persistent link: https://www.econbiz.de/10013406351

Are internal audits associated with reductions in erceived risk?

Carcello, Joseph V.; Eulerich, Marc; Masli, Adi; Wood, … - In: Auditing : a journal of practice & theory 39 (2020) 3, pp. 55-73

Persistent link: https://www.econbiz.de/10012301806

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

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

Evidence on internal audit quality from transitioning to remote audits because of COVID-19

Eulerich, Marc; Wagener, Martin; Wood, David A. - In: The journal of information systems : JIS ; a semiannual … 36 (2022) 3, pp. 219-234

Persistent link: https://www.econbiz.de/10014233583

Prepare for takeoff : improving asset measurement and audit quality with drone-enabled inventory audit procedures

Christ, Margaret H.; Emett, Scott A.; Summers, Scott L.; … - In: Review of accounting studies 26 (2021) 4, pp. 1323-1343

Persistent link: https://www.econbiz.de/10012794151

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

Factors influencing recruitment of non-accounting business professionals into internal auditing

Bartlett, Geoffrey D.; Kremin, Joleen; Saunders, K. Kelli; … - In: Behavioral research in accounting 29 (2017) 1, pp. 119-130

Persistent link: https://www.econbiz.de/10011685640

The influence of management's internal audit experience on earnings management

Ege, Matthew; Seidel, Timothy A.; Sterin, Mikhail; … - In: Contemporary accounting research : the journal of the … 39 (2022) 3, pp. 1834-1870

Persistent link: https://www.econbiz.de/10013464863

The impact of audit technology on audit task outcomes : evidence for technology-based audit techniques

Eulerich, Marc; Masli, Adi; Pickerd, Jeffrey; Wood, David A. - In: Contemporary accounting research : the journal of the … 40 (2023) 2, pp. 981-1012

Persistent link: https://www.econbiz.de/10014289164