External auditors’ reliance on internal audit: the impact of sourcing arrangements and consulting activities
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DOI: 10.1111/j.1467-629X.2009.00322.x
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References listed on IDEAS
- Schneider, A, 1985. "The Reliance Of External Auditors On The Internal Audit Function," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 911-919.
- William L. Felix & Audrey A. Gramling & Mario J. Maletta, 2005. "The Influence of Nonaudit Service Revenues and Client Pressure on External Auditors' Decisions to Rely on Internal Audit," Contemporary Accounting Research, John Wiley & Sons, vol. 22(1), pages 31-53, March.
- F. Todd Dezoort & Richard W. Houston & Michael F. Peters, 2001. "The Impact of Internal Auditor Compensation and Role on External Auditors' Planning Judgments and Decisions," Contemporary Accounting Research, John Wiley & Sons, vol. 18(2), pages 257-281, June.
- Steven M. Glover & Douglas F. Prawitt & David A. Wood, 2008. "Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision," Contemporary Accounting Research, John Wiley & Sons, vol. 25(1), pages 193-213, March.
- Margheim, Ll, 1986. "Further Evidence On External Auditors Reliance On Internal Auditors," Journal of Accounting Research, Wiley Blackwell, vol. 24(1), pages 194-205.
- Plumlee, Rd, 1985. "The Standard Of Objectivity For Internal Auditors - Memory And Bias Effects," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 683-699.
Citations
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Cited by:
- Nathanael Betti & Steven DeSimone & Joy Gray, 2022. "The impacts of the use of data analytics and the performance of consulting activities on perceived internal audit quality," Working Papers 2202, College of the Holy Cross, Department of Economics.
- Redhwan Ahmed Al-Dhamari & Bakr Al-Gamrh & Ku Nor Izah Ku Ismail & Samihah Saad Haji Ismail, 2018. "Related party transactions and audit fees: the role of the internal audit function," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(1), pages 187-212, March.
- Muhammed Yassin Rahahle, 2017. "Extent of Compliance with Code of Ethics and its Impact on Internal Audit Effectiveness," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(4), pages 40-61, October.
- David Hay & Jenny Stewart & Nives Botica Redmayne, 2017. "The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis," Australian Accounting Review, CPA Australia, vol. 27(4), pages 457-479, December.
- Mélanie Roussy & Alexandre Perron, 2018. "New Perspectives in Internal Audit Research: A Structured Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(3), pages 345-385, September.
- Saeed Rabea Baatwah & Adel Ali Al-Qadasi, 2020. "Determinants of outsourced internal audit function: a further analysis," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 10(4), pages 629-659, December.
- Wan-Hussin, Wan Nordin & Bamahros, Hasan Mohammed, 2013. "Do investment in and the sourcing arrangement of the internal audit function affect audit delay?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(1), pages 19-32.
- Ikseon Suh & Adi Masli & John T. Sweeney, 2021. "Do Management Training Grounds Reduce Internal Auditor Objectivity and External Auditor Reliance? The Influence of Family Firms," Journal of Business Ethics, Springer, vol. 173(1), pages 205-227, September.
- Lois Munro & Jenny Stewart, 2011. "External auditors' reliance on internal auditing: further evidence," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(6), pages 464-481, June.
- Mbarka, Elghazali & Hicham, Drissi, 2018. "Internal Audit as a Lever For Governance: The Case of Firms in an Emerging Economy," 6th International OFEL Conference on Governance, Management and Entrepreneurship. New Business Models and Institutional Entrepreneurs: Leading Disruptive Change (Dubrovnik, 2018), in: 6th International OFEL Conference on Governance, Management and Entrepreneurship. New Business Models and Institutional Entrepreneurs: Leading Disrupt, pages 20-32, Governance Research and Development Centre (CIRU), Zagreb.
- Isabel Z. Wang & Neil Fargher, 2017. "The effects of tone at the top and coordination with external auditors on internal auditors’ fraud risk assessments," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(4), pages 1177-1202, December.
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