... 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...

... IIAs’. Our results clarify how auditors form OID, how it manifests into protective behaviors, and suggest EAs’ preference to rely on OIAs’ work over IIAs’ may inadvertently diminish audit quality. 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...

... the antecedents of disclosure. The findings also contribute to the accounting literature by demonstrating that ECA technology can increase the scope of interviewing in accounting without reducing interview quality. interviewing virtual agents embodied conversational agents self-disclosure internal audit...

... 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 Our results support our predictions. Specifically, we...