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The Effect of Risk Factors on Auditors' Configural Information Processing.

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References

1983Independent Auditor Judgment in the Evaluation of Internal Audit Functions130 cited
1993An Examination of Auditors' Decisions to Use Internal Auditors as Assistants: The Effect of Inherent Risk*111 cited
1986Further Evidence on External Auditors' Reliance on Internal Auditors108 cited
1985The Reliance of External Auditors on the Internal Audit Function104 cited
1984Modeling External Auditors' Evaluations of Internal Auditing89 cited

Cited by

2010Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms73 cited
2011External auditors' reliance on internal auditing: further evidence73 cited
2010The Impact of Internal Audit Function Quality and Contribution on Audit Delays65 cited
2023The Economics of Audit Production: What Matters for Audit Quality? An Empirical Analysis of the Role of Midlevel Managers within the Audit Firm55 cited
1999Primacy Effects and the Role of Risk in Auditor Belief-Revision Processes47 cited
2010An Analytical Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions*46 cited
2008The impact of non‐mandatory corporate governance on auditors’ client acceptance, risk and planning judgments46 cited
2018External auditor reliance on the work of the internal audit function in Jordanian listed companies41 cited

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2008Cyber-Slacking: Self-Control, Prior Behavior And The Impact Of Deterrence Measures39 cited

1994Evaluating the Work of Internal Audit: A Comparison of Standards and Empirical Evidence37 cited

2006Toward Understanding Chinese Auditors' Structuring of Audit Approaches, Client Acceptance Decisions, Risk Assessment, and Stringency of Imposed Reporting Standards30 cited

2018Experimental evidence on external auditor reliance on the internal audit29 cited

2016Does Intellectual Capital Disclosure Matter for Audit Risk? Evidence from the UK and Italy29 cited

2001A Cascaded Inference Model for Evaluation of the Internal Audit Report*27 cited

2016External Auditors' Involvement in the Internal Audit Function's Work Plan and Subsequent Reliance Before and After a Negative Audit Discovery26 cited

2016An Understanding of the Differences between Internal and External Auditors in Obtaining Information about Internal Control Weaknesses21 cited