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Keywords: internal audit
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Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (3): 55–73.
Published: 01 August 2020
...Joseph V. Carcello; Marc Eulerich; Adi Masli; David A. Wood SUMMARY We examine whether internal auditing provides value to organizations by reducing risk. We compare the changes in risks between audited business units and matched non-audited units within the same company. This design allows us...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (2): 237–264.
Published: 01 May 2015
... auditors. Using a theoretical lens specifically designed for this purpose, I highlight the complexity and magnitude of the role conflicts they experience during the internal audit process, along with the strategic and dynamic coping processes they mobilize, while remaining concretely grounded...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (3): 211–224.
Published: 01 August 2011
... of Georgia. Editor's note: Accepted by Ken Trotman. September 2008 June 2010 2011 fraud risk assessments brainstorming response mode bias group interaction internal audit Recent financial reporting scandals have prompted actions by standard-setters directed...