haku: @author Swanger, S. L. / yhteensä: 1
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| Tekijä: | Swanger, S. L. Chevming, E. G. Jr. |
| Otsikko: | The Effect of Internal Audit Outsourcing on Financial Analysts Perceptions of External Auditor Independence |
| Lehti: | Auditing: A Journal of Practice and Theory
2001 : SEP, VOL. 20:2, p. 115-129 |
| Asiasana: | AUDITING OUTSOURCING FINANCIAL ANALYSIS |
| Kieli: | eng |
| Tiivistelmä: | Two hundred fifty analysts evaluated historical, prospective, and other information about a hypothetical publicly owned company. The analysts were asked to evaluate auditor independence. Participants received one of five versions of the case: (1) own internal audit; (2) outsourcing to the current external auditor; (3) outsourcing to another CPA firm; (4) separating the staff performing the internal and external audits; and (5) outsourcing only a part of the internal audit function. Our results show that financial analysts' perceptions of auditor independence are negatively affected when the internal and external audits are performed by the same CPA firm, but only if there is no separation of the two audit staffs. Our results also show that analysts do not perceive a difference between partial and full outsourcing of the internal audit function. |
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