Reliance on the internal auditors’ work: experiences of Swedish external auditors [PDF]
Journal of Management Control, 2018 The purpose of this study is to explore how external auditors experience their decision to rely on internal auditors’ work. This study employs both qualitative and quantitative methods consisting of semi-structured interviews and questionnaires administered to external auditors in Sweden. Semi-structured interviews were conducted with external auditors
Daniela Argento +3 more
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EXAMINATION OF ETHICAL AND PROFESSIONAL CONDUCT OF LEBANESE EXTERNAL AUDITORS
Copernican Journal of Finance & Accounting, 2023 This article proposes to analyze the ethical reasoning of Lebanese external auditors with regard to the extent of their compliance with the code of professional conduct.
Dalia Abrach, Khalil Feghali
doaj +3 more sources
Whistleblowing And External Auditors
Journal of Applied Business Research (JABR), 2011 <span>New federal legislation now makes it mandatory for auditors to disclose observed mis-conduct to outside agencies. This article examines this legislation and presents data from a national sample of 353 auditors to explore the level of support for these new regulations.
Wayne A. Label, Terance D. Miethe
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To cooperate with internal auditors or not : is that a dilemma for Swedish external auditors?
, 2014 Purpose - The purpose of this study is to shed light on one part of the external auditor’s work by examining how the cooperation between external auditors and internal auditors is organized and if external auditors face a dilemma when cooperating with internal auditors.
Håkansson, Patricia, Annika, Johansson
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The perceptions of loan officers and auditors of factors affecting auditor independence: Evidence from Palestine [PDF]
Accounting, 2021 The study investigates the perceptions of external auditors and loan officers regarding external auditor's independence in Palestine. Data were gathered using a questionnaire developed by the author and include 5 main issues related to the perception of ...
Aqel, Saher
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Implications of the fraud triangle for external auditors [PDF]
, 2013 In recent years the role of the external auditors in relation to the detection of fraud has come under scrutiny. In an effort to give guidance, the auditing standard setters have employed the “fraud triangle” (which originated from Cressey’s work [1950]) setting out pressures, opportunity and rationalisation behind frauds.
Higson, Andrew, Kassem, Rasha
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The Roles of External Auditors on Financial Information Quality
Eurasian Journal of Management & Social Sciences, 2022 The aim of this study is to explain and assess the reasons why auditors devote time and resources to auditing a company’s financial statements. In addition, attempts are made to explain the reasons for gathering further audit evidence in specific areas ...
Chnar Abdullah Rashid +1 more
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A study on the relationship between internal and external audits on financial reporting quality [PDF]
Management Science Letters, 2020 Internal auditors are considered a valuable source of information since they are more familiar with the company and its environment. This study aimed to identify the relationship between internal and external audits affecting the quality of firms ...
Mohammad Jamal Azzam +3 more
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Whether the audit expectation-performance gap is expanding amid changes in audit landscape? New evidence from an emerging economy [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – The purpose of this study is to provide fresh insights into whether there is an expectation gap between external auditors' and other stakeholders' perceptions of external auditors' responsibilities in an emerging economy, in light of recent ...
J.S. Kumari, Roshan Ajward
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The importance of implementing the responsibility accounting features in Jordanian public companies in limiting the occupational fraud from the point of view of internal auditors and external auditors [PDF]
Accounting, 2021 This paper was conducted to determine the importance of applying the features of responsibility accounting in Jordanian shareholding companies in limiting occupational fraud from the point of view of internal auditors and external auditors. It focuses on
Hanini, Eman Ahmad Al
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