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Assessing the effectiveness of internal governance controls : the case of internal auditors skills and challenges in Libya
Elmghaamez, Ibrahim Khalifa; Ntim, Collins G. - In: Corporate ownership & control : international … 13 (2015/2016) 3, pp. 46-59
Persistent link: https://www.econbiz.de/10011666208
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Breaking the barrier : on the use of joint audits in the internal audit profession
Behrend, Joel; Eulerich, Marc - In: Journal of international accounting research 21 (2022) 3, pp. 23-46
Persistent link: https://www.econbiz.de/10014232960
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Internal audit function quality and corporate governance : the case of Greece
Vadasi, Christina; Bekiaris, Michalis; Andrikopulos, … - In: Multinational finance journal 25 (2021) 1/2, pp. 1-61
Persistent link: https://www.econbiz.de/10013347689
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Concede or deny : do management persuasion tactics affect auditor evaluation of internal control deviations?
Wolfe, Christopher J.; Mauldin, Elaine G.; Diaz, … - In: The accounting review : a publication of the American … 84 (2009) 6, pp. 2013-2037
Persistent link: https://www.econbiz.de/10003919362
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An analytical model for external auditor evaluation of the internal audit function using belief functions
Desai, Vikram; Roberts, Robin W.; Srivastava, Rajendra - In: Contemporary accounting research : a journal of the … 27 (2010) 2, pp. 537-575
Persistent link: https://www.econbiz.de/10008650529
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Audit intelligence and audit survival : an empirical research of tax auditors (TAs) in Thailand
Pongsatitpat, Sudarat; Ussahawanitchakit, Phapruke; … - In: Journal of international business and economics : JIBE 13 (2013) 3, pp. 137-166
Persistent link: https://www.econbiz.de/10010236512
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The effects of employer and client identification on internal and external auditors' evaluations of internal control deficiencies
Stefaniak, Chad M.; Houston, Richard W.; Cornell, Robert M. - In: Auditing : a journal of practice & theory 31 (2012) 1, pp. 39-56
Persistent link: https://www.econbiz.de/10009513847
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Culture Risk : An Exploratory Study of the Influence of Culture on Auditors’ Evaluation of Internal Control and Assessment of Control Risk
Huber, Wm. Dennis - 2015
's toward internal control, and culture. Research on how, or whether, culture influences auditors' evaluation of internal … determining whether culture influences auditors' evaluation of internal control and assessment of control risk and if so, how. An … differences in auditors' evaluation of internal control and assessment of control risk in different cultures. Using Hofstede …
Persistent link: https://www.econbiz.de/10013025702
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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
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The role of key audit matters in assessing auditor liability: evidence from auditor and non-auditor evaluators
Thanyawee Pratoomsuwan; Yolrabil, Orapan - In: Asian journal of business and accounting : AJBA 13 (2020) 1, pp. 35-64
Persistent link: https://www.econbiz.de/10012257580