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The Reliance Of External Auditors On The Internal Audit Function

Author

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  • SCHNEIDER, A

Abstract

No abstract is available for this item.

Suggested Citation

  • 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.
    • Handle: RePEc:bla:joares:v:23:y:1985:i:2:p:911-919
    DOI: http://hdl.handle.net/10.2307/2490849
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    Citations

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    Cited by:

    1. Desai, Naman & Nagar, Neerav, 2016. "A research note: Are auditors unable to detect classification shifting or merely not willing to report it? Evidence from India," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(2), pages 111-120.
    2. Desai, Naman & Gupta, Vishal, 2015. "Selective Perceptions and Group Brainstorming: An Investigation of Auditors’ Fraud Risk Assessment," IIMA Working Papers WP2015-03-14, Indian Institute of Management Ahmedabad, Research and Publication Department.
    3. Lois Munro & Jenny Stewart, 2010. "External auditors’ reliance on internal audit: the impact of sourcing arrangements and consulting activities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(2), pages 371-387, June.
    4. Sadok Mansour, 2007. "Modelisation Du Risque Dans Les Methodologies D'Audit : Apport Des De La Psychometrie," Post-Print halshs-00543217, HAL.
    5. repec:dau:papers:123456789/3528 is not listed on IDEAS
    6. Mario J. Maletta, 1993. "An Examination of Auditors' Decisions to Use Internal Auditors as Assistants: The Effect of Inherent Risk," Contemporary Accounting Research, John Wiley & Sons, vol. 9(2), pages 508-525, March.
    7. Wanda A. Wallace & Richard W. Kreutzfeldt, 1991. "Distinctive characteristics of entities with an internal audit department and the association of the quality of such departments with errors," Contemporary Accounting Research, John Wiley & Sons, vol. 7(2), pages 485-512, March.
    8. Achraf Haddad, 2023. "Impact of financial development initiatives on the banks’ financial performance: comparative study in the stakeholders’ theory framework," SN Business & Economics, Springer, vol. 3(1), pages 1-27, January.
    9. Mishiel Said Suwaidan & Amer Qasim, 2010. "External auditors' reliance on internal auditors and its impact on audit fees: An empirical investigation," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(6), pages 509-525, June.
    10. Desai, Naman, 2015. "The Effects of Group Brainstorming on the Auditor’s Search for Potential Misstatements and Assessment of Fraud Risk in the Presence of Pressures and Opportunities," IIMA Working Papers WP2015-03-11, Indian Institute of Management Ahmedabad, Research and Publication Department.
    11. William F. Messier & Arnold Schneider, 1988. "A hierarchical approach to the external auditor's evaluation of the internal auditing function," Contemporary Accounting Research, John Wiley & Sons, vol. 4(2), pages 337-353, March.
    12. 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.
    13. Ho, Sandra & Hutchinson, Marion, 2010. "Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(2), pages 121-136.
    14. 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.
    15. Desai, Renu & Desai, Vikram & Libby, Theresa & Srivastava, Rajendra P., 2017. "External auditors' evaluation of the internal audit function: An empirical investigation," International Journal of Accounting Information Systems, Elsevier, vol. 24(C), pages 1-14.
    16. Schneider, Arnold, 2010. "Analysis of professional standards and research findings to develop decision aids for reliance on internal auditing," Research in Accounting Regulation, Elsevier, vol. 22(2), pages 96-106.
    17. Lasse Niemi & W. Robert Knechel & Hannu Ojala & Jill Collis, 2018. "Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms," Accounting in Europe, Taylor & Francis Journals, vol. 15(1), pages 33-54, January.

    More about this item

    Keywords

    Auditing; Internal auditing; Internal audit evaluation; SAS No. 9;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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