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The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence · Study

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ArticleThe Effects of Internal Audit Outsourcing on Perceived External Auditor Independence

D. Jordan Lowe1999

Article1999

The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence

D. Jordan Lowe · Marshall A. Geiger · Kurt J. Pany

46 citations·0/0 files stored·Auditing A Journal of Practice & Theory

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Auditing, Earnings Management, Governance Outsourcing and Supply Chain Management Corporate Governance and Financial Management

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References

1981Auditor size and audit quality 1981Auditor independence, ‘low balling’, and disclosure regulation 1968Questionnaire Design and Attitude Measurement.1991Management accounting 1980The Economic Role of the Audit in Free and Regulated Markets 1993Research in Accounting Regulation 1985An Examination of the Influence of CPA Firm Type, Size, and MAS Provision on Loan Officer Decisions and Perceptions 2000Outsourcing and Audit Risk for Internal Audit Services

Cited by

2003Audit, Nonaudit, and Information Technology Fees: Some Empirical Evidence 2020The Impact of Cybersecurity Risk Management Examinations and Cybersecurity Incidents on Investor Perceptions and Decisions 2007State Accountancy Regulators' Perceptions of Independence of External Auditors When Performing Internal Audit Activities for Nonpublic Clients 2010Belief perseverance among accounting practitioners regarding the effect of non-audit services on auditor independence

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1999The Effects of Internal Audit Outsourcing on Perceived External Auditor Independencearticle · 5 shared references 1995The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companiesarticle · 4 shared references 1998AUDIT MARKET COMPETITION: AUDITOR CHANGES AND THE IMPACT OF TENDERINGarticle · 4 shared references 2011UK investors’ perceptions of auditor independencearticle · 4 shared references 2012EC Green Paper Proposals and Audit Qualityarticle · 4 shared references 1998The effects of engagement factors on auditor independence: Canadian evidencearticle · 4 shared references

Details

Year1999

Typearticle

Published1999-11-01

VenueAuditing A Journal of Practice & Theory

ISSN-L0278-0380

Languageen

Citations46

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2308/aud.1999.18.supplement.7

openalex_workW4299592136

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