... 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...

... Carolina, Darla Moore School of Business, School of Accounting, Columbia, SC, USA. Editor’s note: Accepted by Steven E. Salterio. 13 07 2020 23 07 2022 26 07 2022 2023 audit earnings management motive internal audit internal control evaluations judgment leniency...

...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...

... 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...

... to participants for pilot-testing. Editor's note: Accepted by Kathryn Kadous, under the Senior Editorship of Mark L. DeFond. February 2017 October 2018 2019 corporate governance internal audit advice persuasion tactics The internal audit function serves an important role...