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The Standard Of Objectivity For Internal Auditors - Memory And Bias Effects

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  • PLUMLEE, RD

Abstract

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Suggested Citation

  • Plumlee, Rd, 1985. "The Standard Of Objectivity For Internal Auditors - Memory And Bias Effects," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 683-699.
    • Handle: RePEc:bla:joares:v:23:y:1985:i:2:p:683-699
    DOI: http://hdl.handle.net/10.2307/2490833
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    Citations

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    Cited by:

    1. Pentland, Brian T. & Carlile, Paul, 1996. "Audit the taxpayer, not the return: Tax auditing as an expression game," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 269-287.
    2. Chee‐Yeow Lim & Hun‐Tong Tan, 2008. "Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization," Journal of Accounting Research, Wiley Blackwell, vol. 46(1), pages 199-246, March.
    3. Lois Munro & Jenny Stewart, 2010. "External auditors’ reliance on internal audit: the impact of sourcing arrangements and consulting activities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(2), pages 371-387, June.
    4. Jennifer R. Joe & Scott D. Vandervelde, 2007. "Do Auditor†Provided Nonaudit Services Improve Audit Effectiveness?," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 467-487, June.
    5. Cindy Moeckel, 1991. "Two factors affecting an auditor's ability to integrate audit evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 8(1), pages 270-292, September.
    6. Elisabeth Bertin & Christophe Godowski, 2010. "Interactions entre les acteurs du processus global d'audit et gouvernance de l'entreprise : une étude exploratoire," Post-Print hal-00477399, HAL.
    7. 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.
    8. Laura de Zwaan & Jenny Stewart & Nava Subramaniam, 2011. "Internal audit involvement in enterprise risk management," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(7), pages 586-604, July.

    More about this item

    Keywords

    Internal auditors; Objectivity;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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