Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence
Author:
Affiliation:
1. University of Wisconsin-Milwaukee
2. Santa Clara University
3. University of Arkansas
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Reference68 articles.
1. Earnings Management, Litigation Risk, and Asymmetric Audit Fee Responses;Abbott;Auditing: A Journal of Practice and Theory,2006
2. Serving Two Masters: The Association Between Audit Committee Internal Audit Oversight and Internal Audit Activities;Abbott;Accounting Horizons,2010
3. Audit Fee Reductions from Internal Audit-Provided Assistance: The Incremental Impact of Internal Audit Characteristics;Abbott;Contemporary Accounting Research,2012
4. Corporate Governance, Audit Quality, and the Sarbanes-Oxley Act: Evidence from Internal Audit Outsourcing;Abbott;The Accounting Review,2007
5. An Examination of Internal Auditor Independence: In-House Versus Outsourcing;Ahlawat;Auditing: A Journal of Practice and Theory,2004
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