Results 291 to 300 of about 2,661,420 (354)

Whistle‐blowing to internal auditors

Managerial Auditing Journal, 2003
Whistle‐blowing can play an important role in the internal control environment of an organization, and internal auditors are its natural outlets. This study examines whistle‐blowing complaints received by internal auditors based on survey responses from 129 chief internal auditors of US manufacturing companies.
William J. Read, D.V. Rama
openaire   +1 more source

Using the work of internal auditors

Wiley Practitioner's Guide to GAAS 2020, 2019
.05 Many entities establish internal audit functions as part of their internal control and governance structures. The objectives and scope of an internal audit function, the nature of its responsibilities, and its organizational status, including the ...

semanticscholar   +1 more source

Auditor Reputation: The International Empirical Evidence

International Journal of Auditing, 1997
The purpose of this paper is to consider whether some audit firms are perceived by the financial communities of different countries to have higher reputations than other audit firms. The results that will be considered come from three sources: audit fee studies, studies of the issue of new shares and studies of the effects on a company of changing its ...
openaire   +1 more source

Further Evidence on External Auditors' Reliance on Internal Auditors

Journal of Accounting Research, 1986
In this study I examined whether external auditors actually adjust the nature and extent of audit procedures due to reliance on internal auditors and, if so, whether any such reliance was related to the source reliability of the internal auditors (defined by internal auditor competence-work performance and objectivity).
openaire   +1 more source

Examining Factors that Impede Internal Auditors from Leveraging Information Technology for Continuous Auditing

Conference on Information Communications Technology and Society, 2019
The performance of more frequent audits in real time or close to real time through continuous auditing improves the efficiency and effectiveness of internal audit functions and enhances the reliability of organizational information for decision making ...
Motekoa Mokhitli, M. Kyobe
semanticscholar   +1 more source

AUDIT & AUDITOR INTERNAL PEMERINTAH

2022
Buku Referensi audit dan auditor internal sangat penting saat ini, karena peran auditor internal terus mengalami perubahan. Konotasi dan kesan dahulu auditor internal adalah posisi buangan, kurang penting dan kurang diminati telah bergeser. Auditor internal sudah menjadi posisi strategis dalam setiap organisasi.
Sri Rahayu, Yudi Y, Rahayu R
openaire   +1 more source

Do statutory internal auditors influence stock price crash risk? Firm-level evidence from Korea

Managerial Auditing Journal, 2019
Purpose Based on 1,798 firm-year observations from 2009 to 2013, using publicly available disclosure data for Korean listed firms, this study aims to examine whether statutory internal auditors influence firm-level stock price crash risk.
Soo-yeon Park, Hyun-Young Park
semanticscholar   +1 more source

The Influence of Construal of Self on Internal Auditors' Judgments on Whistle‐Blowing: Evidence from China

International Journal of Auditing, 2018
Our paper contributes to the audit literature by examining whether internal auditors' personal values measured by construal of self systematically influence their acceptance and likelihood of engaging in whistle‐blowing.
Bella Zhuoru Zheng, C. Patel, Elaine Evans   +2 more
semanticscholar   +1 more source

The impact of empowering internal auditors on the quality of electronic internal audits: A case of Jordanian listed services companies

Int. J. Inf. Manag. Data Insights, 2023
Hamza Alqudah, Abdalwali Lutfi, S. Abualoush, Mohammad Zakaria Al Qudah, A. Alshira’h, Mohammed Amin Almaiah, Mahmaod Alrawad, Magdy Tork   +7 more
semanticscholar   +1 more source

Auditor independence: an international perspective

Managerial Auditing Journal, 1997
Examines the role of professional associations and governments in developing and promulgating standards to foster auditor independence. Presents a survey of countries which showed that many had taken steps to enhance auditor independence. Governments of several countries had implemented professional audit standards sanctioned by their professional ...
Rocco R. Vanasco, Clifford R. Skousen, L. Roger Santagato   +2 more
openaire   +1 more source