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Keywords: internal audit
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Journal Articles
The Accounting Review (2023) 98 (7): 185–210.
Published: 01 November 2023
... auditors is stronger when a failure is more severe. Among firms posting internal auditor jobs, firms demand higher-quality internal auditors in response to a failure compared with when there has not been a recent failure. We find evidence of internal audit demand spillovers through connected directors...
Journal Articles
Journal Articles
The Accounting Review (2023) 98 (2): 329–359.
Published: 01 March 2023
...Jacob Jaggi ABSTRACT I examine whether audit committees (ACs) improve financial reporting reliability by utilizing an internal audit function (IAF) as a resource and use semistructured interviews with chief audit executives and AC chairs to develop an understanding of the nature of AC-IAF...
Journal Articles
The Accounting Review (2020) 95 (6): 339–366.
Published: 01 November 2020
... conversational agents self-disclosure internal audit The interview (i.e., verbal inquiry) is prevalent in accounting practice, especially in external and internal audit settings ( Messier, Glover, and Prawitt 2017 ; Trompeter and Wright 2010 ). The purpose of an audit interview is to obtain from...
Includes: Supplementary data
Journal Articles