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Discussion of ‘Is the objectivity of internal audit compromised when the internal audit function is a management training ground?’

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  • Lisa Koonce
  • Steven Cahan

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  • Lisa Koonce & Steven Cahan, 2013. "Discussion of ‘Is the objectivity of internal audit compromised when the internal audit function is a management training ground?’," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(4), pages 1021-1028, December.
    • Handle: RePEc:bla:acctfi:v:53:y:2013:i:4:p:1021-1028
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    File URL: http://hdl.handle.net/10.1111/acfi.12028
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    References listed on IDEAS

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    1. Libby, Robert & Bloomfield, Robert & Nelson, Mark W., 2002. "Experimental research in financial accounting," Accounting, Organizations and Society, Elsevier, vol. 27(8), pages 775-810, November.
    2. Jeffrey Hales, 2007. "Directional Preferences, Information Processing, and Investors' Forecasts of Earnings," Journal of Accounting Research, Wiley Blackwell, vol. 45(3), pages 607-628, June.
    3. Anna M. Rose & Jacob M. Rose & Carolyn S. Norman, 2013. "Is the objectivity of internal audit compromised when the internal audit function is a management training ground?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(4), pages 1001-1019, December.
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    Cited by:

    1. Christ, Margaret H. & Masli, Adi & Sharp, Nathan Y. & Wood, David A., 2015. "Rotational internal audit programs and financial reporting quality: Do compensating controls help?," Accounting, Organizations and Society, Elsevier, vol. 44(C), pages 37-59.

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