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External auditors' willingness to rely on the work of internal auditors: The influence of work style and barriers to cooperation
16 references·5 citing·46 second hop
External auditors' willingness to rely on the work of internal auditors: The influence of work style and barriers to cooperation (2012)External auditors' willingness to rely on…Internal Control: Integrated Framework (2014)Internal Control: Integrated …Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision* (2008)Internal Audit Sourcing Arran…Internal Auditors’ Assessment of their Contribution to Financial Statement Audits: The Relation with Audit Committee and Internal Audit Function Characteristics (2006)Internal Auditors’ Assessment…Heuristics and Biases: The Psychology of Intuitive Judgment (2004)Heuristics and Biases: The Ps…The psychology of doing nothing: Forms of decision avoidance result from reason and emotion. (2003)The psychology of doing nothi…The Affect Heuristic (2002)The Affect HeuristicThe Influence of Affect on Managers' Capital-Budgeting Decisions (2001)The Influence of Affect on Ma…The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution (2001)The Contribution of Internal …Internal control—integrated framework: who is responsible? (2001)Internal control—integrated f…Fraud Detection: The Effect of Client Integrity and Competence and Auditor Cognitive Style. (1994)Fraud Detection: The Effect o…Effects of devil's advocacy and dialectical inquiry on decision making: A meta-analysis (1990)Effects of devil's advocacy a…GROUP APPROACHES FOR IMPROVING STRATEGIC DECISION MAKING: A COMPARATIVE ANALYSIS OF DIALECTICAL INQUIRY, DEVIL'S ADVOCACY, AND CONSENSUS. (1986)GROUP APPROACHES FOR IMPROVIN…Differential contributions of majority and minority influence. 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(1985)STRATEGIC GOALS, PERCEIVED UN…Implications of Controversy Research for Management (1985)Implications of Controversy R…Conflicts: Productive and Destructive* (1969)Conflicts: Productive and Des…Reliance on the internal auditors’ work: experiences of Swedish external auditors (2018)Reliance on the internal audi…Experimental evidence on external auditor reliance on the internal audit (2018)Experimental evidence on exte…The Influence of External Auditor's Working Style, Communication Barriers and Enterprise Risk Management toward Reliance on Internal Auditor's Work (2015)The Influence of External Aud…An Empirical Investigation of Goodwill in Austria: Evidence on Management Change and Cost of Capital (2014)An Empirical Investigation of…Internal Auditors’ Characteristics and Audit Fees: Evidence from Egyptian Firms (2013)Internal Auditors’ Characteri…The Structure of "Unstructured" Decision Processes (1976)Challenging strategic planning assumptions (1981)Strategies for Change: Logical Incrementalism (1982)Does the medium matter? 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(1998)Attitude Change: Persuasion and Social Influence (2000)Power reduces the press of the situation: Implications for creativity, conformity, and dissonance. (2008)Organizational Strategy, Structure, and Process (1978)Organizational Strategy, Structure, and Process (1978)Organizational Silence: A Barrier to Change and Development in a Pluralistic World (2000)Is the Resource-Based "View" a Useful Perspective for Strategic Management Research? (2001)THE DYNAMIC NATURE OF CONFLICT: A LONGITUDINAL STUDY OF INTRAGROUP CONFLICT AND GROUP PERFORMANCE. (2001)Communication and persuasion (1954)The Functions of Social Conflict. (1957)Nebraska Symposium on Motivation, 1961 (1963)Conflict Resolution Processes in Contractual Channels of Distribution (1992)Conflict Resolution and Peer Mediation Programs in Elementary and Secondary Schools: A Review of the Research (1996)Social values and social conflict in creative problem solving and categorization. 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(2003)Gender Differences in Preferences (2009)The Corporate Governance Effects of Audit Committees (2004)A Review of the Literature on Control and Accountability (2006)Governance structures, ethnicity, and audit fees of Malaysian listed firms (2006)Auditing and the production of legitimacy (2003)Identifying Organizational Drivers of Internal Audit Effectiveness (2009)A conceptual development of Simons’ Levers of Control framework (2012)Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing (2004)A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities (2015)Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence (2015)
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References

  • 2004Heuristics and Biases: The Psychology of Intuitive Judgment3,536 cited
  • 2002The Affect Heuristic2,357 cited
  • 1986Differential contributions of majority and minority influence.1,256 cited
  • 2003The psychology of doing nothing: Forms of decision avoidance result from reason and emotion.1,068 cited
  • 2014Internal Control: Integrated Framework774 cited
  • 1985STRATEGIC GOALS, PERCEIVED UNCERTAINTY, AND ECONOMIC PERFORMANCE IN VOLATILE ENVIRONMENTS.746 cited
  • 1986GROUP APPROACHES FOR IMPROVING STRATEGIC DECISION MAKING: A COMPARATIVE ANALYSIS OF DIALECTICAL INQUIRY, DEVIL'S ADVOCACY, AND CONSENSUS.683 cited
  • 1969Conflicts: Productive and Destructive*552 cited
  • 2001The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution388 cited
  • 2001Internal control—integrated framework: who is responsible?362 cited
  • 1985Implications of Controversy Research for Management270 cited
  • 1990Effects of devil's advocacy and dialectical inquiry on decision making: A meta-analysis213 cited
  • 2006Internal Auditors’ Assessment of their Contribution to Financial Statement Audits: The Relation with Audit Committee and Internal Audit Function Characteristics209 cited
  • 2008Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision*

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175 cited
  • 1994Fraud Detection: The Effect of Client Integrity and Competence and Auditor Cognitive Style.128 cited
  • 2001The Influence of Affect on Managers' Capital-Budgeting Decisions126 cited
  • Cited by

    • 2018Experimental evidence on external auditor reliance on the internal audit29 cited
    • 2018Reliance on the internal auditors’ work: experiences of Swedish external auditors29 cited
    • 2015The Influence of External Auditor's Working Style, Communication Barriers and Enterprise Risk Management toward Reliance on Internal Auditor's Work23 cited
    • 2014An Empirical Investigation of Goodwill in Austria: Evidence on Management Change and Cost of Capital22 cited
    • 2013Internal Auditors’ Characteristics and Audit Fees: Evidence from Egyptian Firms22 cited