External auditors' evaluation of the internal audit function: An empirical investigation
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DOI: 10.1016/j.accinf.2016.12.001
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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.
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Cited by:
- Daniela Argento & Timurs Umans & Patricia Håkansson & Annika Johansson, 2018. "Reliance on the internal auditors’ work: experiences of Swedish external auditors," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(3), pages 295-325, December.
- Kumar, Satish & Marrone, Mauricio & Liu, Qi & Pandey, Nitesh, 2020. "Twenty years of the International Journal of Accounting Information Systems: A bibliometric analysis," International Journal of Accounting Information Systems, Elsevier, vol. 39(C).
- Caraiman Adrian-Cosmin, 2020. "Coso Control Framework In Corporate Governance," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 112-117, December.
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More about this item
Keywords
Internal audit function; Reliance on work of the internal auditor; Belief functions;All these keywords.
JEL classification:
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
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