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Evaluating the Work of Internal Audit: A Comparison of Standards and Empirical Evidence
9 references·7 citing·46 second hop
Evaluating the Work of Internal Audit: A Comparison of Standards and Empirical Evidence (1994)Evaluating the Work of Internal Audit: A …Contemporary Accounting Research (2014)Contemporary Accounting Resea…The Effect of Risk Factors on Auditors' Configural Information Processing. (1993)The Effect of Risk Factors on…An Examination of Auditors' Decisions to Use Internal Auditors as Assistants: The Effect of Inherent Risk* (1993)An Examination of Auditors' D…A Framework for Evaluating Process Quality for Audit Engagements (1991)A Framework for Evaluating Pr…A hierarchical approach to the external auditor's evaluation of the internal auditing function* (1988)A hierarchical approach to th…Further Evidence on External Auditors' Reliance on Internal Auditors (1986)Further Evidence on External …Modeling External Auditors' Evaluations of Internal Auditing (1984)Modeling External Auditors' E…Independent Auditor Judgment in the Evaluation of Internal Audit Functions (1983)Independent Auditor Judgment …Measuring and Assessing Organizations. (1981)Measuring and Assessing Organ…The Interface between Internal and External Audit in the Australian Public Sector (2013)The Interface between Interna…Exploring the use of the Delphi method in accounting information systems research (2012)Exploring the use of the Delp…Enhancing and Structuring the MD&A to Aid Investors when Using Interactive Data (2012)Enhancing and Structuring the…Coping with time pressure in interfirm supply chain relationships (2010)Coping with time pressure in …The Jurisdiction of Internal Auditing and the Quest for Professionalization: The Danish Case (2009)The Jurisdiction of Internal …Do principles- vs. rules-based standards have a differential impact on U.S. auditors' decisions? (2009)Do principles- vs. rules-base…An Analysis of the Group Dynamics Surrounding Internal Control Assessment in Information Systems Audit and Assurance Domains (2000)An Analysis of the Group Dyna…An Experimental Application of the DELPHI Method to the Use of Experts (1963)the delphi method: techniques and applications (1975)Research Design: Qualitative, Quantitative, and Mixed Methods Approaches (1994)A conceptual continuous improvement implementation framework for UK manufacturing companies (2017)Determinants of Information Technology Audit Quality: Evidence from Vietnam (2020)Dealing with Time Estimates in Hospital Cost Accounting: Integrating Fuzzy Logic into Time-Driven Activity-Based Costing (2023)The Logic of Priorities (1982)Decision making for leaders (1984)Axiomatic Foundation of the Analytic Hierarchy Process (1986)A Multistage Approach to External Auditors' Evaluation of the Internal Audit Function (2002)Internal Auditors' Evaluation of Fraud Factors in Planning an Audit: The Importance of Audit Committee Quality and Management Incentives (2008)Internal audit quality, audit committee independence, growth opportunities and firm performance (2009)A Path Goal Theory of Leader Effectiveness (1971)Foundations of Behavioral Research (1974)Audit Fees and Auditor Size: Further Evidence (1986)The art of compromise? The individual and organisational legitimacy of “irregular auditing” (2005)Internal information technology audit process quality: Theory development using structured group processes (2013)From peer review to PCAOB inspections: Regulating for audit quality in the U.S. (2016)A Contingency Model for the Selection of Decision Strategies (1978)Does having to justify one's judgments change the nature of the judgment process? (1983)The effects of involvement on responses to argument quantity and quality: Central and peripheral routes to persuasion. (1984)Internal audit function: an exploratory study from Egyptian listed firms (2011)Internal Audit Sourcing Arrangements and Reliance by External Auditors (2011)The evolution of internal audit research: a bibliometric analysis of published documents (1926–2016) (2019)Analysis of Factorial Experiments by Estimating Monotone Transformations of the Data (1965)Conjoint-measurement analysis of composition rules in psychology. (1971)Research for Marketing Decisions (1978)Distinctive characteristics of entities with an internal audit department and the association of the quality of such departments with errors* (1991)Internal Audit Quality: Insights from Audit Committee Members, Senior Management, and Internal Auditors (2017)Questionnaire Design and Attitude Measurement. (1968)Accounting and human information processing : theory and applications (1981)Are Auditors' Judgments Sufficiently Regressive? (1981)Analyzing the expert judge: A descriptive study of a stockbroker's decision process. (1969)An Experimental Study of Internal Control Judgements (1974)An Examination of Auditor Planning Judgements in a Complex Accounting Information System Environment* (2007)The Effectiveness of Internal Audit in Malaysian Public Sector (2009)Internal auditor characteristics, internal audit effectiveness, and moderating effect of senior management (2016)Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms (2010)The Impact of Internal Audit Function Quality and Contribution on Audit Delays (2010)External auditors' reliance on internal auditing: further evidence (2011)The Correlates of Entrepreneurship in Three Types of Firms (1983)Organizational Information Requirements, Media Richness and Structural Design (1986)ASSESSING THE WORK ENVIRONMENT FOR CREATIVITY. (1996)Analysts' Forecasts and Brokerage-Firm Trading (2004)An evaluation of SFAS No. 130 comprehensive income disclosures (2007)Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market (2008)
this work references cited by second hop

References

  • 1981Measuring and Assessing Organizations.1,648 cited
  • 2014Contemporary Accounting Research410 cited
  • 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
  • 1988A hierarchical approach to the external auditor's evaluation of the internal auditing function*103 cited
  • 1984Modeling External Auditors' Evaluations of Internal Auditing89 cited
  • 1993The Effect of Risk Factors on Auditors' Configural Information Processing.73 cited
  • 1991A Framework for Evaluating Process Quality for Audit Engagements50 cited

Cited by

  • 2012Exploring the use of the Delphi method in accounting information systems research135 cited
  • 2009The Jurisdiction of Internal Auditing and the Quest for Professionalization: The Danish Case45 cited
  • 2009Do principles- vs. rules-based standards have a differential impact on U.S. auditors' decisions?36 cited
  • 2010Coping with time pressure in interfirm supply chain relationships31 cited
  • 2000An Analysis of the Group Dynamics Surrounding Internal Control Assessment in Information Systems Audit and Assurance Domains

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26 cited
  • 2013The Interface between Internal and External Audit in the Australian Public Sector24 cited
  • 2012Enhancing and Structuring the MD&A to Aid Investors when Using Interactive Data17 cited