volume 34, issue 4, P462-485 2019
DOI: 10.1108/maj-06-2018-1910
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Maia Farkas, Rina Hirsch, Julia Kokina

Abstract: Purpose The purpose of this paper is to examine potential determinants of management’s agreement with internal auditor recommendations of an interim assurance engagement. Design/methodology/approach The experiment involved a 2 × 2 × 2 design with internal auditor gender, mode of communication and root cause variables randomly assigned to 228 experienced managers. Findings When the internal auditor includes a root cause for an identified deficiency in an internal audit report, management perceptions of the…

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