volume 33, issue 3, P318-335 2018
DOI: 10.1108/maj-07-2017-1606
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Audrey Gramling, Arnold Schneider

Abstract: Purpose This paper aims to explore whether an internal auditor’s evaluation of internal control deficiencies are influenced by the party with primary influence over the internal audit function and by the type of internal control deficiency. Design/methodology/approach A behavioral experiment is conducted with internal auditors as participants in a 2 × 2 between-subjects factorial design. Findings Results indicate that internal auditors are less likely to evaluate a pervasive control deficiency related to …

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