An Examination of Auditors' Decisions to Use Internal Auditors as Assistants: The Effect of Inherent Risk
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DOI: 10.1111/j.1911-3846.1993.tb00895.x
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References listed on IDEAS
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Cited by:
- 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.
- Nkansa, Porschia, 2024. "Does external auditor coordination influence internal auditor effort?," Advances in accounting, Elsevier, vol. 65(C).
- Weisner, Martin M. & Sutton, Steve G., 2015. "When the world isn't always flat: The impact of psychological distance on auditors' reliance on specialists," International Journal of Accounting Information Systems, Elsevier, vol. 16(C), pages 23-41.
- 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.
- 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.
- Atanasiu Pop & Cristina Boţa-Avram & Florin Boţa-Avram, 2008. "The Relationship Between Internal And External Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-18.
- Hani Shaiti & Yahya Al-Matari, 2020. "Internal Audit Function Characteristics and the Quality of Internal Control Systems: Moderating the Effect of Enterprise Resource Planning System Maturity," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(9), pages 1012-1027, September.
- Maksymov, Eldar, 2015. "Auditor evaluation of others’ credibility: A review of experimental studies on determinants and consequences," Journal of Accounting Literature, Elsevier, vol. 35(C), pages 104-124.
- 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.
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