..., and Hermanson 2015 ) has begun to explore the potential benefits related to disclosures surrounding companies' internal audit functions. For example, Mercer's (2004) disclosure credibility framework highlights the possibility of increased investor perceptions of disclosure credibility due to both external...

... susceptible to contrast effects from a prior client. Audit reviewers' assessments of internal audit quality of a current client were significantly affected by the quality of the internal audit group of a client they previously reviewed. Specifically, when auditors first reviewed a client with a weak internal...

...Geoffrey D. Bartlett; Joleen Kremin; K. Kelli Saunders; David A. Wood ABSTRACT This paper examines factors affecting non-accounting business professionals' willingness to work in internal auditing. In a 2 × 6 experiment with 502 participants from across the country, we find that, in contrast...