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An examination of management's ability to bias the professional objectivity of internal auditors

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  • Harrell, Adrian
  • Taylor, Martin
  • Chewning, Eugene

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  • Harrell, Adrian & Taylor, Martin & Chewning, Eugene, 1989. "An examination of management's ability to bias the professional objectivity of internal auditors," Accounting, Organizations and Society, Elsevier, vol. 14(3), pages 259-269, April.
    • Handle: RePEc:eee:aosoci:v:14:y:1989:i:3:p:259-269
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    Citations

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    Cited by:

    1. 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.
    2. 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.
    3. Carlo Regoliosi & Alessandro d’Eri, 2014. "“Good” corporate governance and the quality of internal auditing departments in Italian listed firms. An exploratory investigation in Italian listed firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(3), pages 891-920, August.
    4. Elisabeth Bertin & Christophe Godowski, 2010. "Interactions entre les acteurs du processus global d'audit et gouvernance de l'entreprise : une étude exploratoire," Post-Print hal-00477399, HAL.
    5. 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.
    6. Solomon, Ira & Trotman, Ken T., 2003. "Experimental judgment and decision research in auditing: the first 25 years of AOS," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 395-412, May.

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