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...

This study uses three general hypotheses -- realignment, opinion shopping, and litigation risk -- to examine the determinants of auditor changes for a sample of companies. We also look at the reaction of the stock market to auditor changes. Our overall results are primarily consistent with prior...

The burnout condition of employees?characterized by three interrelated symptoms of emotional exhaustion, reduced personal accomplishment and depersonalization?is a well-known phenomenon in psychology and several applied business disciplines. Following persistent recognition in the practice...