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An Empirical Investigation of the Interface Between Internal and External Auditors

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References

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100 cited

1984Modeling External Auditors' Evaluations of Internal Auditing89 cited

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2017An international study of internal audit function quality49 cited
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2010An Analytical Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions*46 cited
2012External auditors' willingness to rely on the work of internal auditors: The influence of work style and barriers to cooperation30 cited
2020Corporate governance, SSB strength and the use of internal audit function by Islamic banks30 cited
2018Manifold Conceptions of the Internal Auditing of Risk Culture in the Financial Sector29 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
2013Internal Auditors’ Characteristics and Audit Fees: Evidence from Egyptian Firms22 cited
2009Internal audit effectiveness: Relevant drivers of auditees satisfaction19 cited
2023The working relationship between internal and external auditors and the moral courage of internal auditors: Tunisian evidence16 cited