search query: @author Campbell, A. / total: 40
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| Author: | Campbell, A. |
| Title: | Measuring auditors' reliance on internal auditors: a test of prior scales and a new proposal |
| Journal: | Behavioral Research in Accounting
1994 : VOL. 6, p. 110-120 |
| Index terms: | AUDITORS INTERNAL AUDITING MEASUREMENT |
| Language: | eng |
| Abstract: | Use of the work and/or personnel of a client's internal audit department in the annual independent audit is commonly termed "reliance". Relience in experimental cases is often measured with a simple, ad hoc scale. This study examines whether auditors actually think of reliance activities in terms of a single scale of increasing values. The question is addressed by attempting to create a reliance scale from 52 subjects' paired comparisons of seven reliance scenarios. A consistent scale resulted suggesting the subjects shared a common concept of reliance. |
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