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A Summary of Research on External Auditor Reliance on the Internal Audit Function

AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 251–286.
This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.
BAĞIMSIZ DENETÇİNİN İÇ DENETİME GÜVEN FAKTÖRLERİ VE TÜRKİYE İÇİN BİR DEĞERLENDİRME
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Beyond Reliance: Internal Auditors’ Perceptions of Their Relationships with External Auditors
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Current Issues in Auditing (2025) 19 (1): F25.
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The Real Effects of Internal Audit Function Quality: Evidence From Investment Strategies
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Friends and Advisors: Knowledge Acquisition through Informal Relationships and Auditor Performance
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The impacts of the use of data analytics and the performance of consulting activities on perceived internal audit quality
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The impact of internal audit system on performance: evidence from emerging markets
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Humanities and Social Sciences Communications (2024) 11 (1)
Reassessing Assurance in an Automated World: Insights from Board Members, Executives, and Internal Auditors
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Lean Six Sigma, effectiveness, and efficiency of internal auditing
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International Journal of Lean Six Sigma (2024) 15 (4): 787.
External Auditor’s Reliance Decision on the Internal Audit Function: A Qualitative Analysis on the Coordination Process
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Journal of Risk and Financial Management (2024) 17 (7): 265.
The effect of the internal audit function’s perceived assurance versus advisory purpose on the external auditor’s reliance decision
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Managerial Auditing Journal (2024) 39 (2): 138.
Client Employee Training and Audit Efficiency
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Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts
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Abacus (2023) 59 (1): 258.
Use of in-house internal audit functions in New Zealand
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Meditari Accountancy Research (2023) 31 (3): 762.
Management’s Reporting Motives and the Leniency of Auditors’ Internal Control Evaluations: The Role of Organizational Identification and Auditor-Type
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The Accounting Review (2023) 98 (3): 153.
The relationship of internal auditors’ characteristics with external auditors’ reliance and its impact on audit efficiency: Empirical evidence from Indonesian government institutions
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Corporate Ownership and Control (2023) 20 (2): 34.
Impression Management in Public Sector Audit Proposals: Language and Fees
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European Accounting Review (2023) 32 (2): 311.
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How can governance, human capital, and communication practices enhance internal audit quality?
  • Stéphanie Thiéry
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Journal of International Accounting, Auditing and Taxation (2023) 52: 100566.
Breaking the Barrier: On the Use of Joint Audits in the Internal Audit Profession
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Journal of International Accounting Research (2022) 21 (3): 23.
Do Chief Audit Executives Matter? Evidence from Turnover Events
  • Gerald J. Lobo
  • Meng Lyu
  • Bing Wang
  • Joseph H. Zhang
Auditing: A Journal of Practice & Theory (2022) 41 (2): 165.
New Frontiers for Internal Audit Research*
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  • Marc Eulerich
  • Ronja Krane
  • David A. Wood
Accounting Perspectives (2021) 20 (4): 449.
Do Management Training Grounds Reduce Internal Auditor Objectivity and External Auditor Reliance? The Influence of Family Firms
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Journal of Business Ethics (2021) 173 (1): 205.
Organizational identity, professional identity salience and internal auditors’ assessments of the severity of internal control concerns
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Managerial Auditing Journal (2021) 36 (4): 513.
External and internal auditors’ perceptions on compliance with internal audit standards and practices: Spirit versus letters?
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  • Marwa Farghaly
Corporate Ownership and Control (2021) 18 (3): 31.
Correlates of the internal audit function’s use of data analytics in the big data era: Global evidence
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Journal of International Accounting, Auditing and Taxation (2021) 42: 100357.
Shareholder Value Implications of the Internal Audit Function
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Accounting Horizons (2021) 35 (4): 105.
The Association between Internal Audit Operations-Related Services and Firm Operating Performance
  • Like Jiang
  • William F. Messier
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Auditing: A Journal of Practice & Theory (2020) 39 (1): 101.
Continuous Auditing and Risk-Based Audit Planning—An Empirical Analysis
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  • Christine Georgi
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Journal of Emerging Technologies in Accounting (2020) 17 (2): 141.
The Effect of Spatial Distance and Domain Knowledge Distinctiveness on Auditor Reliance on IT Specialists
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Journal of Information Systems (2020) 34 (1): 81.
Internal audit standard compliance, potentially competing duties, and external auditors' reliance decision
  • David Breger
  • Mark Edmonds
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Journal of Corporate Accounting & Finance (2020) 31 (1): 112.
The Effect of Internal Auditors’ Engagement in Risk Management Consulting on External Auditors’ Reliance Decision
  • Marko Čular
  • Sergeja Slapničar
  • Tina Vuko
European Accounting Review (2020) 29 (5): 999.
The Influence of Corporate Governance Systems on a Company’s Market Value
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  • Florentina-Raluca Bîlcan
  • Marius Petrescu
  • Melinda Timea Fülöp
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Sustainability (2020) 12 (8): 3114.
Continuous Auditing and Risk-Based Audit Planning
  • Marc Eulerich
  • Christine Georgi
  • Alexander Schmidt
SSRN Electronic Journal (2019)
The evolution of internal audit research: a bibliometric analysis of published documents (1926–2016)
  • Joel Behrend
  • Marc Eulerich
Accounting History Review (2019) 29 (1): 103.
Ethical pathways of internal audit reporting lines
  • Waymond Rodgers
  • Salem Al Fayi
Accounting Forum (2019) 43 (2): 220.
Experimental evidence on external auditor reliance on the internal audit
  • Reiner Quick
  • Philipp Henrizi
Review of Managerial Science (2019) 13 (5): 1143.
Breaking the Barrier – On the Use of Joint Audits in the Internal Audit Profession
  • Joel Behrend
  • Marc Eulerich
SSRN Electronic Journal (2019)
The effect of continuous auditing and role duality on the incidence and likelihood of reporting management opportunism
  • Dereck Barr-Pulliam
Management Accounting Research (2019) 44: 44.
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
Accounting Horizons (2018) 32 (2): 121.
Reliance on the internal auditors’ work: experiences of Swedish external auditors
  • Daniela Argento
  • Timurs Umans
  • Patricia Håkansson
  • Annika Johansson
Journal of Management Control (2018) 29 (3-4): 295.
Communication Is a Two-Way Street: Analyzing Approaches Undertaken to Enhance Audit Research Knowledge Transfer to Policymakers
  • Steven E. Salterio
  • Kris Hoang
  • Yi Luo
SSRN Electronic Journal (2018)
Factors associated with internal audit's involvement in environmental and social assurance and consulting
  • Dominic S.B. Soh
  • Nonna Martinov‐Bennie
International Journal of Auditing (2018) 22 (3): 404.
New Perspectives in Internal Audit Research: A Structured Literature Review
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  • Alexandre Perron
Accounting Perspectives (2018) 17 (3): 345.
An international study of internal audit function quality
  • Like Jiang
  • Paul André
  • Chrystelle Richard
Accounting and Business Research (2018) 48 (3): 264.
Exploring the association between the content of internal audit disclosures and external audit fees: Evidence from Sweden
  • Linus Axén
International Journal of Auditing (2018) 22 (2): 285.
How Assurance- and Advisory-Related Purposes of Internal Auditing Influence the Cooperation With the External Auditor Empirical Evidence From Two Perspectives: Internal and External Auditors
  • Marc Eulerich
  • Nicole V.S. Ratzinger-Sakel
SSRN Electronic Journal (2018)
  • Online ISSN 1558-7991
  • Print ISSN 0278-0380

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