Modeling External Auditors' Evaluations of Internal Auditing

Schneider, Arnold

doi:10.2307/2490670

Cited by 84 publications

(62 citation statements)

References 18 publications

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“…The policy capturing research moved beyond internal control systems to include the perception of independence (Shockley, 1981), materiality (Messier, 1983), performance evaluation (Wright, 1982;Kaplan and Reckers, 1985;Luckett and Hirst, 1989), forecasts (Danos and Imhoff, 1983), inherent risk (Colbert, 1988) and internal audit functions (Abdel-khalik et al, 1983;Schneider, 1984). These research studies emphasised the level of consensus between auditors and the information they used (cue usage) to make their judgments.…”

Section: S -Auditingmentioning

confidence: 99%

“…For example, Schneider (1985) examined the reliance of external auditors on the internal audit function using an ANOVA factorial design. Schneider (1984) used conjoint measurement to derive the models of auditors' judgments of overall internal control strength, and Messier and Schneider (1988) used analytic hierarchy process to address this issue.…”

Section: S -Auditingmentioning

confidence: 99%

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Fifty-year overview of judgment and decision-making research in accounting

Trotman

Tan

Ang

2011

Accounting &Amp; Finance

102

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As part of the celebration of the fiftieth anniversary of AFAANZ, we consider the breadth of judgment and decision-making (JDM) experimental research in accounting over that 50-year period. Our review is divided by decade and between auditing, financial accounting and management accounting. In four major journals, we found 5745 papers between 1970 and 2009, which we consider impressive and strong support for the opportunity to publish in this field. Our aim is to encourage more JDM research from Australians and New Zealanders, and to allow researchers in particular specialisations to get a better understanding of the JDM research in other specialisations.

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Section: S -Auditingmentioning

confidence: 99%

Section: S -Auditingmentioning

confidence: 99%

Fifty-year overview of judgment and decision-making research in accounting

Trotman

Tan

Ang

2011

Accounting &Amp; Finance

102

View full text Add to dashboard Cite

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“…On the basis of prior source competence literature and discussions with audit practitioners, we identified three factors that substantially influence auditor perceptions of CAS competence: amount of CAS experience, amount of training, and past job performance (Bamber 1983;Brown 1983;Schneider 1984;Rebele, Heintz, and Briden 1988;Anderson, Koonce, and Marchant 1994). As suggested by Kadous and Magro 2001, the manipulation of CAS competence in this study made use of all three important facets of the construct.…”

Section: Cas Competence Manipulationmentioning

confidence: 99%

“…As suggested by Kadous and Magro 2001, the manipulation of CAS competence in this study made use of all three important facets of the construct. We manipulated the three indicators concurrently, and in a manner similar to prior source competence manipulations and congruous with practitioner experience (e.g., Bamber 1983;Schneider 1984;Anderson et al 1994;Wright and Wright 2002). In the high (low) CAS competence condition, we informed participants that (a) the CAS had four years (eight months) of experience, (b) the CAS had (had not yet) received training in the specific AIS implemented by the client, and (c) a colleague had received very effective (less than effective) tests of controls from the CAS on a previous audit.…”

Section: Cas Competence Manipulationmentioning

confidence: 99%

An Examination of Auditor Planning Judgements in a Complex Accounting Information System Environment*

Brazel

Agoglia

2007

Contemporary Accting Res

111

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“…Internal auditor independence (or objectivity) and the previous years' audit work were the main factors influencing the decision. Schneider (1984) found that the most important factor influencing the reliance decision was the work performed by the internal auditor, followed by their competence and objectivity. In a further study, Schneider (1985) observed that competence and work performance were equally important, and objectivity had less importance.…”

Section: Maj 197mentioning

confidence: 99%

An examination of the relationship between internal and external audit in the Saudi Arabian corporate sector

Al–Twaijry

Brierley

Gwilliam

2004

Managerial Auditing Journal

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If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation.Abstract This paper uses questionnaires from and interviews to examine the level of co-operation and co-ordination between directors of internal audit departments, and partners and managers in external audit firms in Saudi Arabian companies. The results revealed that external auditors expressed concern about the independence, scope of work and small size of many internal audit departments. Internal auditors considered co-operation between internal and external audits to be limited, although external auditors were more positive about the extent of co-operation when the internal audit department was of high quality. The extent of reliance by the external auditor on the work of the internal auditor varied with the quality of the internal audit department. External auditors suggested that the objectivity, competence and work experience were important factors affecting the reliance decision. They felt that the internal audit function in many Saudi companies lacked professionalism and independence from management, which adversely affected its work and the potential for reliance thereon.

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Modeling External Auditors' Evaluations of Internal Auditing

Cited by 84 publications

References 18 publications

Fifty-year overview of judgment and decision-making research in accounting

Fifty-year overview of judgment and decision-making research in accounting

An Examination of Auditor Planning Judgements in a Complex Accounting Information System Environment*

An examination of the relationship between internal and external audit in the Saudi Arabian corporate sector

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