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Journal Articles

The Value to Management of Using the Internal Audit Function as a Management Training Ground

Joseph V. Carcello, Marc Eulerich, Adi Masli, David A. Wood
Journal: Accounting Horizons
Accounting Horizons (2018) 32 (2): 121–140.
https://doi.org/10.2308/acch-52046
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...
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