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1-2 of 2
Keywords: management training ground
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2018) 32 (2): 121–140.
Published: 01 June 2018
...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...
Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2015) 29 (1): 115–140.
Published: 01 March 2015
..., to investigate how different job structure factors, namely using the IAF as a management training ground and/or using the IAF to perform consulting versus assurance work, affect the desirability of internal audit positions. The results suggest that the profession of internal auditing faces a challenge...