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The Impact of Internal Auditor Compensation and Role on External Auditors' Planning Judgments and Decisions

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191 cited

1996Complex scientific testimony: How do jurors make decisions?179 cited

Cited by

2016Internal audit quality: a polysemous notion?105 cited
2011Internal Audit Sourcing Arrangements and Reliance by External Auditors96 cited
2009The Effects of Internal Audit Report Disclosure on Investor Confidence and Investment Decisions96 cited
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2012The Effects of Employer and Client Identification on Internal and External Auditors' Evaluations of Internal Control Deficiencies82 cited
2012Corporate Managers' Reliance on Internal Auditor Recommendations79 cited
2012Auditors' Internal Control over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions79 cited
2010Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms73 cited
2011The Impact of Ethical Leadership, the Internal Audit Function, and Moral Intensity on a Financial Reporting Decision68 cited
2009External auditors’ reliance on internal audit: the impact of sourcing arrangements and consulting activities68 cited
2019The Association between Internal Audit Operations-Related Services and Firm Operating Performance66 cited
2013The Effect of Continuous Auditing on the Relationship between Internal Audit Sourcing and the External Auditor's Reliance on the Internal Audit Function61 cited
2012Internal audit and financial reporting in the Spanish banking industry58 cited
2014The Reliance of External Auditors on Internal Audit's Use of Continuous Audit57 cited
2010External Auditor Evaluations of Outsourced Internal Auditors52 cited
2003An Examination of Whether Incentive Compensation and Stock Ownership Affect Internal Auditor Objectivity52 cited