... by the PCAOB and its staff. Editor's note: Accepted by Jeffrey R. Cohen. April 2012 October 2012 2013 external audit internal audit reliance on the internal audit function audit judgments Research has begun answering several important questions related to the effects...

... requirements, certain factors, such as undue influence by the CEO over the selection of the audit committee, may diminish the ability of its members to be substantively independent. This study investigates whether auditors consider CEO influence over audit committee independence when making audit judgments...