An Examination of Whether Incentive Compensation and Stock Ownership Affect Internal Auditor Objectivity

Keywords

Accounting, Audit, Business, Internal audit, Joint audit

References

• Respondents' perceived protection when using randomized response.Karen L. Soeken, George B. Macready — 1982
• A hierarchical approach to the external auditor's evaluation of the internal auditing function*William F. Messier, Arnold Schneider — 1988
• Randomized response versus direct questioning: Two data-collection methods for sensitive information.Dorothy S. Fidler, Richard E. Kleinknecht — 1977
• The Unrelated Question Randomized Response Model: Theoretical FrameworkBernard Greenberg, Abdel-Latif A. Abul-Ela, Walt R. Simmons — 1969
• The Impact of Internal Auditor Compensation and Role on External Auditors' Planning Judgments and Decisions*F. Todd DeZoort, Richard W. Houston, Michael F. Peters — 2001
• Randomized response: a survey technique for eliminating evasive answer bias.Stanley L. Warner — 1965
• Incidence of accounting irregularities: An experiment to compare audit, review, and compilation servicesArnold Schneider — 1995
• THE AUDITOR AS AN ECONOMIC AGENTRick Antle — 1982
• The Validity of Randomized Response for Sensitive MeasurementsPaul E. Tracy, James Alan Fox — 1981
• Working Group IV: lipids and the immune system. Report and recommendations.Paul M. Newberne, Gary B. Thurman — 1981
• Escalation of Commitment Among Internal Auditors.Richard G. Brody, Steven E. Kaplan — 1996

Cited by

• Can Using the Internal Audit Function as a Training Ground for Management Deter Internal Auditor Fraud ReportingC. Kevin Eller — 2014
• Internal Audit Effectiveness: An Approach Proposition to Develop the Theoretical FrameworkKhaled Ali Endaya, Mustafa Mohd Hanefah — 2013
• Factors Determining Internal Audit Quality: Empirical Evidence from Ethiopian Commercial BanksWubishet Jemaneh Deribe, Dereje Regasa — 2014
• The Effect of Incentive‐Based Compensation on Internal Auditors' Perceptions of ObjectivityHasni Mohd Hanafi Omar, Jenny Stewart — 2015
• The Effect of Recapitalization on Bank Performance in NigeriaRoseline Oluwatoyin Oluitan, Sikiru O. Ashamu, Oluwafemi S. Ogunkenu — 2015
• Internal audit independence and objectivity: a review of current literature and opportunities for future researchJenny Stewart, Nava Subramaniam — 2009
• Internal Audit Function in Tunisian Listed Companies: An Explanatory StudyAhmed Atef Oussii, Neila Boulila Taktak — 2015
• Analysis of professional standards and research findings to develop decision aids for reliance on internal auditingArnold Schneider — 2010
• Internal audit independence and objectivity: emerging research opportunitiesJenny Stewart, Nava Subramaniam — 2010
• Intentions to Report Questionable Acts: An Examination of the Influence of Anonymous Reporting Channel, Internal Audit Quality, and SettingSteven E. Kaplan, Joseph J. Schultz — 2007
• The impact of audit reforms on objectivity during the performance of non-audit servicesRichard G. Brody, Christine M. Haynes, Craig G. White — 2014
• Internal audit function: an exploratory study from Egyptian listed firmsIbrahim El‐Sayed Ebaid — 2011
• Determining Whether There are any Effects of Incentive Compensation and Stock Ownership on Internal Audit ProceduresArnold Schneider — 2010
• A Two-stage Binary Optional Randomized Response ModelJeong Sep Sihm, Sat Gupta — 2015
• Commitment to independence by internal auditors: the effects of role ambiguity and role conflictZaini Ahmad, Dennis Taylor — 2009
• Chief Audit Executives' Assessment of Internal Auditors' Performance Attributes by Professional Rank and Cultural ClusterMohammad J. Abdolmohammadi — 2012
• Internal Auditing Research: Where are We Going? EditorialGerrit Sarens — 2009
• The perceived scope of internal audit function in Libyan public enterprisesWahid Omar Abuazza, Dessalegn Getie Mihret, Kieran James — 2015
• Critical Analysis of Internal Audit Independence: International LiteratureHazami Ammar Sourour — 2015
• Propuesta de salvaguardas para la independencia de la función de auditoría internaAurora Perez Lopez, José Ángel Pérez López — 2014

Related papers

• The Relationship Between Internal Audit and Senior Management: A Qualitative Analysis of Expectations and PerceptionsGerrit Sarens, Ignace De Beelde — 2006
• An Examination of Internal Auditor Objectivity: In‐House versus OutsourcingSunita Ahlawat, D. Jordan Lowe — 2004
• Two factors affecting internal audit independence and objectivity: Evidence from SingaporeJenny Goodwin, Teck Yeow Yeo — 2001
• Internal audit independence and objectivity: emerging research opportunitiesJenny Stewart, Nava Subramaniam — 2010
• A critical analysis of the independence of the internal audit function: evidence from AustraliaJoe Christopher, Gerrit Sarens, Philomena Leung — 2009
• The New Role of the Internal Auditor: Implications for Internal Auditor ObjectivityRichard G. Brody, D. Jordan Lowe — 2000
• Identifying Organizational Drivers of Internal Audit EffectivenessMarika Arena, Giovanni Azzone — 2009
• Internal audit effectiveness: an Ethiopian public sector case studyDessalegn Getie Mihret, Aderajew Wondim Yismaw — 2007
• The Effects of Internal Audit Structure on Perceived Financial Statement Fraud PreventionKevin L. James — 2003