Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

External auditors' reliance on internal auditing: further evidence

16 references·11 citing·49 second hop

FromToDepth

this work references cited by second hop

References

2004Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions711 cited
2004THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY685 cited
2001The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution388 cited
2001Two Factors Affecting Internal Audit Independence and Objectivity: Evidence from Singapore247 cited
2000Auditors' Consideration of Corporate Governance and Management Control Philosophy in Preplanning and Planning Judgments237 cited
2003The Relationship Between the Audit Committee and the Internal Audit Function: Evidence from Australia and New Zealand226 cited
1997Auditing organizations through a strategic-systems lens : the KPMG Business Measurement Process187 cited
2008Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision*175 cited
2006Auditor Risk Assessment: Insights from the Academic Literature141 cited
2001The Effects of Judgments of New Clients' Integrity upon Risk Judgments, Audit Evidence, and Fees135 cited
2003The Effects of Internal Audit Structure on Perceived Financial Statement Fraud Prevention130 cited
1983Independent Auditor Judgment in the Evaluation of Internal Audit Functions130 cited
2005The Impact of Management Integrity on Audit Planning and Evidence116 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

1993

An 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

Cited by

2017Factors Influence Internal Audit Effectiveness45 cited
2020The Effect of Internal Auditors’ Engagement in Risk Management Consulting on External Auditors’ Reliance Decision45 cited
2017The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis32 cited
2019Ethical pathways of internal audit reporting lines30 cited
2018Experimental evidence on external auditor reliance on the internal audit29 cited
2018Reliance on the internal auditors’ work: experiences of Swedish external auditors29 cited
2013Antecedents of internal audit effectiveness: A moderating effect of effective audit committee at local government level in Nigeria26 cited
2011Empirical research on the internal audit position of companies in Serbia25 cited
2013The Interface between Internal and External Audit in the Australian Public Sector24 cited
2015The Influence of External Auditor's Working Style, Communication Barriers and Enterprise Risk Management toward Reliance on Internal Auditor's Work23 cited
2014Internal Audit Effectiveness: Data Screening and Preliminary Analysis20 cited