IDEAS home Printed from https://ideas.repec.org/a/wly/coacre/v25y2008i1p193-213.html
   My bibliography  Save this article

Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision

Author

Listed:
  • Steven M. Glover
  • Douglas F. Prawitt
  • David A. Wood

Abstract

No abstract is available for this item.

Suggested Citation

  • 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.
    • Handle: RePEc:wly:coacre:v:25:y:2008:i:1:p:193-213
    DOI: 10.1506/car.25.1.7
    as

    Download full text from publisher

    File URL: https://doi.org/10.1506/car.25.1.7
    Download Restriction: no
    File URL: https://libkey.io/10.1506/car.25.1.7?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. 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.
    2. 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.
    3. Carolyn Mactavish & Susan McCracken & Regan N. Schmidt, 2018. "External Auditors' Judgment and Decision Making: An Audit Process Task Analysis," Accounting Perspectives, John Wiley & Sons, vol. 17(3), pages 387-426, September.
    4. Like Jiang & Paul André & Chrystelle Richard, 2018. "An international study of internal audit function quality," Accounting and Business Research, Taylor & Francis Journals, vol. 48(3), pages 264-298, April.
    5. Reiner Quick & Philipp Henrizi, 2019. "Experimental evidence on external auditor reliance on the internal audit," Review of Managerial Science, Springer, vol. 13(5), pages 1143-1176, November.
    6. 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.
    7. 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.
    8. 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.
    9. 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.
    10. 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.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:coacre:v:25:y:2008:i:1:p:193-213. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1111/(ISSN)1911-3846 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.