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Modeling External Auditors Evaluations Of Internal Auditing

Author

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  • SCHNEIDER, A
Abstract
No abstract is available for this item.

Suggested Citation

  • Schneider, A, 1984. "Modeling External Auditors Evaluations Of Internal Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 22(2), pages 657-678.
    • Handle: RePEc:bla:joares:v:22:y:1984:i:2:p:657-678
    DOI: http://hdl.handle.net/10.2307/2490670
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    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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    Cited by:

    1. Sadok Mansour, 2007. "Modelisation Du Risque Dans Les Methodologies D'Audit : Apport Des De La Psychometrie," Post-Print halshs-00543217, HAL.
    2. Martin, Kasey & Sanders, Elaine & Scalan, Genevieve, 2014. "The potential impact of COSO internal control integrated framework revision on internal audit structured SOX work programs," Research in Accounting Regulation, Elsevier, vol. 26(1), pages 110-117.
    3. repec:dau:papers:123456789/3528 is not listed on IDEAS
    4. 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.
    5. 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.
    6. 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.
    7. 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.
    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. Sadok Mansour, 2007. "Modelisation Du Risque Dans Les Methodologies D'Audit : Apport De La Psychometrie," Post-Print halshs-00170202, HAL.
    10. 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.
    11. 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.

    More about this item

    Keywords

    Auditing; Internal auditing; Internal audit evaluation; Internal control;
    All these keywords.

    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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