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Internal audit standard compliance, potentially competing duties, and external auditors' reliance decision
16 references·0 citing·41 second hop
Internal audit standard compliance, potentially competing duties, and external auditors' reliance decision (2019)Internal audit standard compliance, poten…A Summary of Research on External Auditor Reliance on the Internal Audit Function (2012)A Summary of Research on Exte…The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor's Reliance Decision (2011)The Effect of Using the Inter…Monitoring Effects of the Internal Audit Function: Agency Theory versus other Explanatory Variables (2010)Monitoring Effects of the Int…Internal audit independence and objectivity: emerging research opportunities (2010)Internal audit independence a…Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision* (2008)Internal Audit Sourcing Arran…THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY (2004)THE CORPORATE GOVERNANCE MOSA…An Examination of Internal Auditor Objectivity: In-House versus Outsourcing (2004)An Examination of Internal Au…The Effects of Judgments of New Clients' Integrity upon Risk Judgments, Audit Evidence, and Fees (2001)The Effects of Judgments of N…The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution (2001)The Contribution of Internal …Goodwill: A reexamination of the construct and its measurement (1999)Goodwill: A reexamination of …Auditors' Sensitivity to Source Reliability (1994)Auditors' Sensitivity to Sour…Agency Theory and the Internal Audit (1994)Agency Theory and the Interna…The Dynamics of Persuasion: Communication and Attitudes in the 21st Century (1993)The Dynamics of Persuasion: C…Independent Auditor Judgment in the Evaluation of Internal Audit Functions (1983)Independent Auditor Judgment …Expert Judgment in the Audit Team: A Source Reliability Approach (1983)Expert Judgment in the Audit …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Estimating Nonresponse Bias in Mail Surveys (1977)Corporate Ownership Around the World (1999)Audit committee characteristics and investment in internal auditing (2010)Factors associated with the internal audit function's role in corporate governance (2012)Mapping of internal audit research: a post-Enron structured literature review (2020)Cultures and Organizations: Software of the Mind. (1993)Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing (2001)Internal auditor characteristics, internal audit effectiveness, and moderating effect of senior management (2016)New Perspectives in Internal Audit Research: A Structured Literature Review (2018)The psychology of interpersonal relations. (1958)Industry costs of equity (1997)Corporate Governance and Equity Prices (2003)The impact of internal audit function characteristics on internal control quality (2018)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Auditor size and audit quality (1981)Audit committee, board of director characteristics, and earnings management (2002)Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis (2009)The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees* (2010)CSR and Assurance Services: A Research Agenda (2014)Structural Equations with Latent Variables (1989)The Psychology of Attitudes (1997)Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives (1999)Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes‐Oxley Get It Wrong?* (2012)The effectiveness of internal corporate governance and audit quality: the role of ownership concentration – Malaysian evidence (2018)Online communication on climate change and climate politics: a literature review (2012)Attitude Strength (2016)The Global Refugee Crisis: Empirical Evidence and Policy Implications for Improving Public Attitudes and Facilitating Refugee Resettlement (2017)Social Media as Information Source: Recency of Updates and Credibility of Information (2013)Measuring Message Credibility (2015)Instagram and YouTube bloggers promote it, why should I buy? How credibility and parasocial interaction influence purchase intentions (2019)Factors Associated with U.S. Public Companies' Investment in Internal Auditing (2005)Internal auditing practices and internal control system (2005)The use of internal audit by Australian companies (2006)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

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1999Goodwill: A reexamination of the construct and its measurement1,232 cited
  • 2004THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY685 cited
  • 1993The Dynamics of Persuasion: Communication and Attitudes in the 21st Century646 cited
  • 2001The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution388 cited
  • 1994Agency Theory and the Internal Audit360 cited
  • 2010Internal audit independence and objectivity: emerging research opportunities251 cited
  • 2010Monitoring Effects of the Internal Audit Function: Agency Theory versus other Explanatory Variables193 cited
  • 2011The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor's Reliance Decision180 cited
  • 2008Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision*175 cited
  • 1994Auditors' Sensitivity to Source Reliability156 cited
  • 2004An Examination of Internal Auditor Objectivity: In-House versus Outsourcing146 cited
  • 1983Expert Judgment in the Audit Team: A Source Reliability Approach143 cited
  • 2012A Summary of Research on External Auditor Reliance on the Internal Audit Function135 cited

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  • 2001The Effects of Judgments of New Clients' Integrity upon Risk Judgments, Audit Evidence, and Fees135 cited
  • 1983Independent Auditor Judgment in the Evaluation of Internal Audit Functions130 cited
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