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An experimental examination of factors that influence auditor assessments of a deficiency in internal control over financial reporting

Gramling, Audrey A.; O'Donnell, Edward F.; Vandervelde, … - In: Accounting horizons : a quarterly publication of the … 27 (2013) 2, pp. 249-269

Persistent link: https://www.econbiz.de/10009766920

Integrating business risk into auditor judgment about the risk of material misstatement : the influence of a strategic-systems-audit approach

Schultz, Joseph J.; Bierstaker, James Lloyd; O'Donnell, Ed - In: Accounting, organizations and society : an … 35 (2010) 2, pp. 238-251

Persistent link: https://www.econbiz.de/10003962503

Investor perceptions of an auditor's adverse internal control opinion

Lopez, Thomas J.; Vandervelde, Scott D.; Wu, Yi-Jing - In: Journal of accounting and public policy 28 (2009) 3, pp. 231-250

Persistent link: https://www.econbiz.de/10003874600

A review of academic literature on internal control reporting under SOX

Schneider, Arnold; Gramling, Audrey A.; Hermanson, Dana R. - In: Journal of accounting literature : the official journal … 28 (2009), pp. 1-46

Persistent link: https://www.econbiz.de/10003963746

Are PCAOB-identified audit deficiencies associated with a change in reporting decisions of triennially inspected audit firms?

Gramling, Audrey A.; Krishnan, Jayanthi; Zhang, Yinqi - In: Auditing : a journal of practice & theory 30 (2011) 3, pp. 59-79

Persistent link: https://www.econbiz.de/10009301884

The Effect of Prior Consulting Work on Internal Auditors' Evaluations of Internal Controls

Gramling, Audrey A. - 2015

We analyze internal auditor objectivity by examining whether consulting work performed by internal auditors influences their subsequent judgments. We conduct an experiment with experienced internal auditors. We present them with an internal control scenario representing an at-margin internal...

Persistent link: https://www.econbiz.de/10013036377

Do consulting services performed by internal auditors influence their subsequent assessments when performing assurance services?

Gramling, Audrey A.; Schneider, Arnold; Bhaskar, Lori … - In: Advances in accounting behavioral research 21 (2019), pp. 69-95

Persistent link: https://www.econbiz.de/10011954156