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Experimental evidence on external auditor reliance on the internal audit · Study

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ArticleExperimental evidence on external auditor reliance on the internal audit

Reiner Quick2018

Article2018

Experimental evidence on external auditor reliance on the internal audit

Reiner Quick · Philipp Henrizi

29 citations·0/0 files stored·Review of Managerial Science

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

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References

2009Internal Audit Quality and Earnings Management 2001The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution 1981Accounting and human information processing : theory and applications 2010The Role of the Internal Audit Function in the Disclosure of Material Weaknesses 2014The Impact of Internal Audit Function Quality and Contribution on Audit Delay 2001Application of the Business Risk Audit Model: A Field Study 2004Board Models in Europe – Recent Developments of Internal Corporate Governance Structures in Germany, the United Kingdom, France, and Italy 2011The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor's Reliance Decision

Cited by

2022Mapping the literature of internal auditing in Europe: a systematic review and agenda for future research 2024Qualitatively beyond the ledger: unravelling the interplay of organisational control, whistleblowing systems, fraud awareness, and religiosity

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2017Internal Audit Quality: Insights from Audit Committee Members, Senior Management, and Internal Auditorsarticle · 14 shared references 2020The Effect of Internal Auditors’ Engagement in Risk Management Consulting on External Auditors’ Reliance Decisionarticle · 12 shared references 2018External auditor reliance on the work of the internal audit function in Jordanian listed companiesarticle · 12 shared references 2017External auditors' evaluation of the internal audit function: An empirical investigationarticle · 12 shared references 2021Internal audit functions, financial reporting quality and moderating effect of senior management supportarticle · 11 shared references 2011Reliance of External Auditors on Internal Audit Work: A Corporate Governance Perspectivearticle · 10 shared references

Details

Year2018

Typearticle

Published2018-05-11

VenueReview of Managerial Science

ISSN-L1863-6683

Languageen

Citations29

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1007/s11846-018-0285-0

openalex_workW2802201426

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