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We examine the association between several characteristics of an internal audit function (IAF) and fees paid to external auditors to support internal audit activities (co‐sourcing). We also analyze how this relation is influenced by the mandatory or voluntary implementation of IAFs. By using data from the Common Body of Knowledge (CBOK) study, which was conducted by the Institute of Internal Auditors Research Foundation in 2015, we find that more consulting‐oriented IAFs and more autonomous IAFs are likely to pay higher co‐sourcing fees, whereas IAFs with greater expertise are likely to pay lower co‐sourcing fees. Although results related to consulting activities hold regardless of the institutional context, the negative association between IAF expertise and co‐sourcing fees paid to support internal audit activities only holds in mandatory IAF environments, and the positive association between IAF autonomy and co‐sourcing fees paid only holds where IAF is voluntary.

This study assessed how students’ perceptions of online quizzes and the use of three electronic devices to solve them affected their performance. A sample of 208 students enrolled in an introductory accounting course at the Universitat Autònoma de Barcelona completed online quizzes as part of their evaluation and filled in a questionnaire on their perceptions of such quizzes and the electronic devices they used to do them on. Their scores were collected both for the online quizzes and their examinations, and the data were then analysed using a partial least square structural equation model. Findings suggest that a positive perception of online quizzes positively affected students’ examination scores, but not their scores for the online quizzes. The findings also indicate that, while positive perceptions of computers and tablet PCs for doing online quizzes did not affect students’ examination scores, those who reported positive perceptions of the use of mobile phones for online quizzes obtained significantly lower examination scores than their peers. Finally, perception of the use of any electronic device did not affect students’ scores for online quizzes. Implications for instructors, faculty administrators, and students are provided based on the results.

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