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An Examination of Whether Incentive Compensation and Stock Ownership Affect Internal Auditor Objectivity
4 references·5 citing·45 second hop
An Examination of Whether Incentive Compensation and Stock Ownership Affect Internal Auditor Objectivity (2003)An Examination of Whether Incentive Compe…The Impact of Internal Auditor Compensation and Role on External Auditors' Planning Judgments and Decisions (2001)The Impact of Internal Audito…Escalation of Commitment Among Internal Auditors. (1996)Escalation of Commitment Amon…A hierarchical approach to the external auditor's evaluation of the internal auditing function* (1988)A hierarchical approach to th…The Auditor As an Economic Agent (1982)The Auditor As an Economic Ag…Corporate governance, SSB strength and the use of internal audit function by Islamic banks (2020)Corporate governance, SSB str…Internal audit organisational status, competencies, activities and fraud management in the financial services sector (2017)Internal audit organisational…Does Incentive-Based Compensation for Chief Internal Auditors Impact Objectivity? An External Audit Risk Perspective (2016)Does Incentive-Based Compensa…The perceived scope of internal audit function in Libyan public enterprises (2015)The perceived scope of intern…Chief Audit Executives' Assessment of Internal Auditors' Performance Attributes by Professional Rank and Cultural Cluster (2011)Chief Audit Executives' Asses…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)Attitudes and Persuasion: Classic and Contemporary Approaches (1981)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)The Effects of Internal Audit Report Disclosure on Investor Confidence and Investment Decisions (2009)Internal Audit Sourcing Arrangements and Reliance by External Auditors (2011)Internal audit quality: a polysemous notion? (2016)Culture's Consequences: International Differences in Work-Related Values (1981)Culture's Consequences: International Differences in Work-Related Values. (1983)Culture's Consequences: Comparing Values, Behaviors, Institutions, and Organizations across Nations (2002)Case Study Research: Design and Methods (1984)Qualitative evaluation and research methods (1990)Qualitative Data Analysis: An Expanded Sourcebook (1994)Assessing the effectiveness of internal governance controls: The case of internal auditors skills and challenges in Libya (2016)Risk management, top management support, internal audit activities and fraud mitigation (2020)The determinants of internal audit quality (2023)Reexamination of the perfectness concept for equilibrium points in extensive games (1975)Moral Hazard and Observability (1979)Auditing, directorships and the demand for monitoring (1993)Trust across borders (2005)Regulatory Oversight of Financial Reporting: Securities and Exchange Commission Comment Letters (2017)Theory of games and economic behavior (2019)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Performance matched discretionary accrual measures (2005)Reliance on the internal auditors’ work: experiences of Swedish external auditors (2018)Is the type of outsourced internal audit function provider associated with audit efficiency? Empirical evidence from Oman (2019)Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data (2023)Determining Sample Size for Research Activities (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Restoring Trust after Fraud: Does Corporate Governance Matter? (2005)Determinants of adoption of International Financial Reporting Standards in Ugandan micro finance institutions (2019)Internal audit quality and earnings management: evidence from the UK (2021)Agency Theory: An Assessment and Review (1989)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The influence of intellectual capital and corporate governance on financial performance of Islamic banks (2021)Evaluation of Internal Audit Standards as a Foundation for Carrying out and Promoting a Wide Variety of Value-Added Tasks-Evidence from Emerging Market (2023)Shariah governance and Islamic banks: a systematic literature review (2024)The Effect of Independence on Decisions concerning Additional Audit Work: A European Perspective (1999)The Effects of Employer and Client Identification on Internal and External Auditors' Evaluations of Internal Control Deficiencies (2012)The Association between Audit Manager and Auditor-In-Charge Experience, Effort, and Risk Responsiveness (2018)
this work references cited by second hop

References

  • 1982The Auditor As an Economic Agent293 cited
  • 2001The Impact of Internal Auditor Compensation and Role on External Auditors' Planning Judgments and Decisions115 cited
  • 1988A hierarchical approach to the external auditor's evaluation of the internal auditing function*103 cited
  • 1996Escalation of Commitment Among Internal Auditors.42 cited

Cited by

  • 2017Internal audit organisational status, competencies, activities and fraud management in the financial services sector81 cited
  • 2015The perceived scope of internal audit function in Libyan public enterprises49 cited
  • 2016Does Incentive-Based Compensation for Chief Internal Auditors Impact Objectivity? An External Audit Risk Perspective37 cited
  • 2020Corporate governance, SSB strength and the use of internal audit function by Islamic banks30 cited
  • 2011Chief Audit Executives' Assessment of Internal Auditors' Performance Attributes by Professional Rank and Cultural Cluster26 cited

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