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Independent Auditor Judgment In The Evaluation Of Internal Audit Functions

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  • BROWN, PR

Abstract

No abstract is available for this item.

Suggested Citation

  • Brown, Pr, 1983. "Independent Auditor Judgment In The Evaluation Of Internal Audit Functions," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 444-455.
    • Handle: RePEc:bla:joares:v:21:y:1983:i:2:p:444-455
    DOI: http://hdl.handle.net/10.2307/2490784
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    Citations

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    Cited by:

    1. Joseph F. Brazel & Christopher P. Agoglia, 2007. "An Examination of Auditor Planning Judgements in a Complex Accounting Information System Environment," Contemporary Accounting Research, John Wiley & Sons, vol. 24(4), pages 1059-1083, December.
    2. Dezoort, F. T., 1998. "An analysis of experience effects on audit committee members' oversight judgments," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 1-21, January.
    3. Mario J. Maletta, 1993. "An Examination of Auditors' Decisions to Use Internal Auditors as Assistants: The Effect of Inherent Risk," Contemporary Accounting Research, John Wiley & Sons, vol. 9(2), pages 508-525, March.
    4. Wanda A. Wallace & Richard W. Kreutzfeldt, 1991. "Distinctive characteristics of entities with an internal audit department and the association of the quality of such departments with errors," Contemporary Accounting Research, John Wiley & Sons, vol. 7(2), pages 485-512, March.
    5. Maksymov, Eldar, 2015. "Auditor evaluation of others’ credibility: A review of experimental studies on determinants and consequences," Journal of Accounting Literature, Elsevier, vol. 35(C), pages 104-124.
    6. Mishiel Said Suwaidan & Amer Qasim, 2010. "External auditors' reliance on internal auditors and its impact on audit fees: An empirical investigation," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(6), pages 509-525, June.
    7. Gold-Nöteberg, A.H. & Hunton, J.E. & Gomaa, M.I., 2006. "The Impact of Client Expertise, Client Gender and Auditor Gender on Auditors' Judgments," ERIM Report Series Research in Management ERS-2006-031-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    8. Aaron Cohen & Gabriel Sayag, 2010. "The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations," Australian Accounting Review, CPA Australia, vol. 20(3), pages 296-307, September.
    9. Reiner Quick & Philipp Henrizi, 2019. "Experimental evidence on external auditor reliance on the internal audit," Review of Managerial Science, Springer, vol. 13(5), pages 1143-1176, November.
    10. William F. Messier & Arnold Schneider, 1988. "A hierarchical approach to the external auditor's evaluation of the internal auditing function," Contemporary Accounting Research, John Wiley & Sons, vol. 4(2), pages 337-353, March.
    11. Ho, Sandra & Hutchinson, Marion, 2010. "Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(2), pages 121-136.
    12. Desai, Renu & Desai, Vikram & Libby, Theresa & Srivastava, Rajendra P., 2017. "External auditors' evaluation of the internal audit function: An empirical investigation," International Journal of Accounting Information Systems, Elsevier, vol. 24(C), pages 1-14.
    13. Schneider, Arnold, 2010. "Analysis of professional standards and research findings to develop decision aids for reliance on internal auditing," Research in Accounting Regulation, Elsevier, vol. 22(2), pages 96-106.
    14. Carlo Regoliosi & Alessandro d’Eri, 2014. "“Good” corporate governance and the quality of internal auditing departments in Italian listed firms. An exploratory investigation in Italian listed firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(3), pages 891-920, August.

    More about this item

    Keywords

    Auditing; Auditor judgement; Auditor independence; Internal audit functions;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty

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