search query: @indexterm INTERNAL AUDITING / total: 303
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| Author: | Brody, R. G. Golen, S. P. Reckers, P. M. J. |
| Title: | An empirical investigation of the interface between internal and external auditors |
| Journal: | Accounting and Business Research
1998 : VOL. 28:3, p. 160-171 |
| Index terms: | AUDITORS INTERNAL AUDITING COMMUNICATION |
| Language: | eng |
| Abstract: | Professional standards place specific responsibilities on auditors for the discovery of material mis-statements in reports of corporate financial performance. Certain factors have been shown to increase the likelihood of fraudulent financial reporting, e. g. the potentially pervasive effect of a weak internal control environment. This study investigates the impact of internal audit department quality differences on auditors' willingness to place reliance on the work performed by internal auditors. The study also gives consideration to auditors' recent experiences with material errors and irregularities and examines the influence of two previously untested individual auditor differences on audit judgment decisions: (1) conflict management style and (2) perception of internal / external auditor communication barriers. The results indicate that auditors attend to internal audit department quality differences and that individual auditor differences exhibit significant influence over auditor judgments. Implications for audit practice are considered with suggestions on directions for future research. |
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