...Christopher G. Calvin; Matthew Holt We investigate how the geographic distribution of domain-specific internal audit education impacts financial reporting quality and audit efficiency in the U.S. Using universities with Centers for Internal Auditing Excellence as proxies for robust internal audit...

... data-set of survey responses from chief audit executives, we examine the effect of factors unique in internal audit settings on chief audit executives' OPC. We find that perceptions of job autonomy, tenure with the organization, reporting to the audit committee, and using the internal audit function...

...Joseph V. Carcello; Marc Eulerich; Adi Masli; David A. Wood SYNOPSIS This study examines how using the internal audit function as a management training ground (MTG) impacts managers' reliance on internal auditor recommendations. While prior research suggests that using internal audits as a MTG can...

...Sudip Bhattacharjee; Mario J. Maletta; Kimberly K. Moreno SYNOPSIS Using a field-based questionnaire, we examine how auditors simultaneously use client-level misstatement risk (inherent risk and control risk) with account subjectivity when utilizing internal audit. We contend that auditor use...

...Geoffrey D. Bartlett; Joleen Kremin; K. Kelli Saunders; David A. Wood SYNOPSIS While the internal audit function (IAF) plays a critical role in organizations, it faces challenges in finding sufficient numbers of high-quality job applicants to fill its ranks. The results of two experiments suggest...

... Phillips on prior versions of this paper. August 2012 June 2015 2015 Sarbanes-Oxley Section 404 internal controls control activities taxes internal audit This paper examines deficiencies in internal control over financial reporting in the tax function, identified...

...Douglas M. Boyle; F. Todd DeZoort; Dana R. Hermanson SYNOPSIS The governance literature (e.g., Archambeault, DeZoort, and Holt 2008 ) highlights the lack of internal audit information available to external stakeholders and discusses the need for a publicly available internal audit report (IAR...

...F. Greg Burton; Matthew W. Starliper; Scott L. Summers; David A. Wood SYNOPSIS This paper examines factors that influence job applicants' willingness to apply for positions in internal auditing. We predict and find evidence that job applicants are dissuaded from applying for internal audit...

...Urton L. Anderson; Margaret H. Christ; Karla M. Johnstone; Larry E. Rittenberg SYNOPSIS This study develops and tests a conceptual model articulating factors associated with internal audit function size in the post-SOX era. These factors include audit committee characteristics, internal audit...