An empirical investigation of the interface between internal and external auditors

Article Abstract:

Auditors are important in the financial reporting process. It is argued that a gap has existed for several years, between the assurances provided by auditors and the expectations of investors, creditors and other financial statement users. Auditors remain potential targets for lawsuits if fraud is undetected, or detected and not reported. An important factor is the potentially pervasive influences of weak internal controls represented by a weak internal audit group. A study suggests that auditors attend to internal audit department quality differences and that individual auditor differences show significant influences over auditor judgments.

Analysis, Auditors

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An empirical evaluation of the interpersonal and organisational correlates of professionalism in internal auditing

Article Abstract:

It is important to attempt to situate answers about the professionalization process in internal auditing within interpersonal and organizational parameters. Research in this area proposes an empirical investigation of the process by which professionalism arises. It was established that job autonomy has the most significant effect on internal auditor professionalism. Feedback from others appears to stimulate affiliation with the profession and its regulation. Companies should take account of the level of clarity of expectations that internal auditors face.

Practice, Internal auditing

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Financial accounting standard setting as an institutionalized action field: constraints, opportunities and dilemmas

Article Abstract:

The factors which influence financial standard setting are discussed. The independence of the Financial Accounting Standards Board (FASB) from the accounting profession and the involvement of nonaccountants in FASB indicates that normative traditions of accounting theory have exerted less influence on standard setting. The legitimacy of the FASB, as a private-sector organization which establishes public policy, is derived from the strong consensus over the mission and agenda of the Board.

Evaluation, Laws, regulations and rules, Accounting, Financial Accounting Standards Board

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