메뉴 건너뛰기




Volumn 30, Issue 1, 2011, Pages 149-171

Internalaudit sourcing arrangements and reliance by externalauditors

Author keywords

Cosourcing; External auditor reliance; Internal audit; Sourcing

Indexed keywords


EID: 80051772159     PISSN: 02780380     EISSN: 15587991     Source Type: Journal    
DOI: 10.2308/aud.2011.30.1.149     Document Type: Article
Times cited : (73)

References (49)
  • 1
    • 0041115092 scopus 로고
    • The effects of certain internal audit variables on the planning of external audit programs
    • Abdel-khalik, A. R., D. Snowball, and J. H. Wragge. 1983. The effects of certain internal audit variables on the planning of external audit programs. The Accounting Review 58 (2): 215-227.
    • (1983) The Accounting Review , vol.58 , Issue.2 , pp. 215-227
    • Abdel-Khalik, A.R.1    Snowball, D.2    Wragge, J.H.3
  • 3
    • 8744301930 scopus 로고    scopus 로고
    • An examination of internal auditor objectivity: In-house versus outsourcing
    • Ahlawat, S., and J. Lowe. 2004. An examination of internal auditor objectivity: In-house versus outsourcing. Auditing: A Journal of Practice & Theory 23 (2): 147-158.
    • (2004) Auditing: A Journal of Practice & Theory , vol.23 , Issue.2 , pp. 147-158
    • Ahlawat, S.1    Lowe, J.2
  • 4
    • 80051761159 scopus 로고    scopus 로고
    • Co-sourcing: An alternative to out-sourcing
    • Aldhizer, G. R., III, and J. D. Cashell. 1997. Co-sourcing: An alternative to out-sourcing. Internal Auditing 13 (Summer): 21-27.
    • (1997) Internal Auditing , vol.13 , pp. 21-27
    • Aldhizer III, G.R.1    Cashell, J.D.2
  • 7
    • 0043076255 scopus 로고    scopus 로고
    • Do non-audit services compromise auditor independence? Further evidence
    • Ashbaugh, H., R. LaFond, and B. W. Mayhew. 2003. Do non-audit services compromise auditor independence? Further evidence. The Accounting Review 78 (July): 611-639.
    • (2003) The Accounting Review , vol.78 , pp. 611-639
    • Ashbaugh, H.1    Lafond, R.2    Mayhew, B.W.3
  • 8
    • 0009992871 scopus 로고
    • Independent auditor judgment in the evaluation of the internal audit function
    • Autumn
    • Brown, P. R. 1983. Independent auditor judgment in the evaluation of the internal audit function. Journal of Accounting Research 21 (Autumn): 444-455.
    • (1983) Journal of Accounting Research , vol.21 , pp. 444-455
    • Brown, P.R.1
  • 9
    • 41449092207 scopus 로고
    • One approach for assessing the operational nature of auditing standards: An analysis of SAS 9
    • Brown, P. R., and V. Karan. 1986. One approach for assessing the operational nature of auditing standards: An analysis of SAS 9. Auditing: A Journal of Practice & Theory 6 (Fall): 134-147.
    • (1986) Auditing: A Journal of Practice & Theory , vol.6 , pp. 134-147
    • Brown, P.R.1    Karan, V.2
  • 11
    • 21144466056 scopus 로고
    • Audit effort, audit fees, and the provision of nonaudit services to audit clients
    • Davis, L. R., D. N. Ricchiute, and G. Trompeter. 1993. Audit effort, audit fees, and the provision of nonaudit services to audit clients. The Accounting Review 68: 135-150.
    • (1993) The Accounting Review , vol.68 , pp. 135-150
    • Davis, L.R.1    Ricchiute, D.N.2    Trompeter, G.3
  • 12
    • 0036026430 scopus 로고    scopus 로고
    • Do non-audit service fees impair auditor independence? Evidence from going-concern audit opinions
    • DeFond, M. L., K. Raghunandan, and K. R. Subramanyam. 2002. Do non-audit service fees impair auditor independence? Evidence from going-concern audit opinions. Journal of Accounting Research 40 (4):1247-1274.
    • (2002) Journal of Accounting Research , vol.40 , Issue.4 , pp. 1247-1274
    • Defond, M.L.1    Raghunandan, K.2    Subramanyam, K.R.3
  • 13
    • 33644885591 scopus 로고    scopus 로고
    • Co-sourcing and other alternatives in acquiring internal audit services
    • Del Vecchio, S., and B. D. Clinton. 2003. Co-sourcing and other alternatives in acquiring internal audit services. Internal Auditing 18 (May/June): 33-39.
    • (2003) Internal Auditing , vol.18 , pp. 33-39
    • del Vecchio, S.1    Clinton, B.D.2
  • 14
    • 0347668633 scopus 로고    scopus 로고
    • The impact of internal auditor compensation and role on external auditors' planning judgments and decisions
    • DeZoort, F. T., R. W. Houston, and M. F. Peters. 2001. The impact of internal auditor compensation and role on external auditors' planning judgments and decisions. Contemporary Accounting Research 18 (2): 257-281.
    • (2001) Contemporary Accounting Research , vol.18 , Issue.2 , pp. 257-281
    • Dezoort, F.T.1    Houston, R.W.2    Peters, M.F.3
  • 16
    • 0035731914 scopus 로고    scopus 로고
    • The contribution of internal audit as a determinant of external audit fees and factors influencing this contribution
    • December
    • Felix, L. L., Jr., A. A. Gramling, and M. J. Maletta. 2001. The contribution of internal audit as a determinant of external audit fees and factors influencing this contribution. Journal of Accounting Research 39 (December): 513-534.
    • (2001) Journal of Accounting Research , vol.39 , pp. 513-534
    • Felix Jr., L.L.1    Gramling, A.A.2    Maletta, M.J.3
  • 17
    • 0036990914 scopus 로고    scopus 로고
    • The relation between auditors' fees for non-audit services and earnings management
    • Frankel, M. R., M. F. Johnson, and K. K. Nelson. 2002. The relation between auditors' fees for non-audit services and earnings management. The Accounting Review 77 (Supplement): 71-105.
    • (2002) The Accounting Review , vol.77 , Issue.SUPPL. , pp. 71-105
    • Frankel, M.R.1    Johnson, M.F.2    Nelson, K.K.3
  • 19
    • 41449113960 scopus 로고    scopus 로고
    • Internal audit sourcing arrangement and the external auditor's reliance decision
    • Glover, S., D. Prawitt, and D. Wood. 2008. Internal audit sourcing arrangement and the external auditor's reliance decision. Contemporary Accounting Research 25 (2): 5-36.
    • (2008) Contemporary Accounting Research , vol.25 , Issue.2 , pp. 5-36
    • Glover, S.1    Prawitt, D.2    Wood, D.3
  • 20
    • 33748712924 scopus 로고    scopus 로고
    • The role of internal audit function in corporate governance: A synthesis of extant auditing literature and directions for future research
    • Gramling, A., M. J. Maletta, A. Schneider, and B. K. Church. 2004. The role of internal audit function in corporate governance: A synthesis of extant auditing literature and directions for future research. Journal of Accounting Literature 23: 194-224.
    • (2004) Journal of Accounting Literature , vol.23 , pp. 194-224
    • Gramling, A.1    Maletta, M.J.2    Schneider, A.3    Church, B.K.4
  • 22
    • 21344482092 scopus 로고
    • Auditors' sensitivity to source reliability
    • Spring
    • Hirst, E. 1994. Auditors' sensitivity to source reliability. Journal of Accounting Research 32 (Spring): 113-126.
    • (1994) Journal of Accounting Research , vol.32 , pp. 113-126
    • Hirst, E.1
  • 23
    • 80051725888 scopus 로고    scopus 로고
    • Institute of Internal Auditors (IIA), Altamonte Springs, FL: IIA. IIA Practice Advisory 1210. A1-1
    • Institute of Internal Auditors (IIA). 2001. Obtaining services to support or complement the internal audit activity. IIA Practice Advisory 1210. A1-1. Altamonte Springs, FL: IIA.
    • (2001) Obtaining Services to Support Or Complement the Internal Audit Activity
  • 26
  • 27
    • 2642518118 scopus 로고    scopus 로고
    • Auditor independence, non-audit services, and restatements: Was the U.S. government right?
    • Kinney, W. R., Z-V. Palmrose, and S. Scholz. 2004. Auditor independence, non-audit services, and restatements: Was the U.S. government right? Journal of Accounting Research 42: 561-588.
    • (2004) Journal of Accounting Research , vol.42 , pp. 561-588
    • Kinney, W.R.1    Palmrose, Z.-V.2    Scholz, S.3
  • 29
    • 0039484454 scopus 로고    scopus 로고
    • A multistage approach to external auditors' evaluation of internal audit function
    • March
    • Krishnamoorthy, G. 2002. A multistage approach to external auditors' evaluation of internal audit function. Auditing: A Journal of Practice & Theory 21(March): 95-121.
    • (2002) Auditing: A Journal of Practice & Theory , vol.21 , pp. 95-121
    • Krishnamoorthy, G.1
  • 30
    • 10244240361 scopus 로고
    • Perceptions of the independence of the auditor
    • Lavin, D. 1976. Perceptions of the independence of the auditor. The Accounting Review 51: 41-50.
    • (1976) The Accounting Review , vol.51 , pp. 41-50
    • Lavin, D.1
  • 31
    • 33947269058 scopus 로고    scopus 로고
    • Section 404 costs soar
    • September
    • Levinsohn, A. 2004. Section 404 costs soar. Strategic Finance (September): 63-64.
    • (2004) Strategic Finance , pp. 63-64
    • Levinsohn, A.1
  • 32
    • 84984206761 scopus 로고
    • An examination of auditors' decisions to use internal auditors as assistants: The effect of inherent risk
    • Maletta, M. J. 1993. An examination of auditors' decisions to use internal auditors as assistants: The effect of inherent risk. Contemporary Accounting Research 9: 508-525.
    • (1993) Contemporary Accounting Research , vol.9 , pp. 508-525
    • Maletta, M.J.1
  • 33
    • 0000340542 scopus 로고
    • The effect of risk factors on auditors' configural information processing
    • Levinsohn, A, and T. Kida. 1993. The effect of risk factors on auditors' configural information processing. The Accounting Review 68: 681-691.
    • (1993) The Accounting Review , vol.68 , pp. 681-691
    • Levinsohn, A.1    Kida, T.2
  • 34
    • 0040520895 scopus 로고
    • Further evidence on external auditors' reliance on internal auditors
    • Margheim, L. L. 1986. Further evidence on external auditors' reliance on internal auditors. Journal of Accounting Research 24: 194-205.
    • (1986) Journal of Accounting Research , vol.24 , pp. 194-205
    • Margheim, L.L.1
  • 35
    • 26844468362 scopus 로고    scopus 로고
    • Path analysis
    • Munro, B. H. 5th edition. Philadelphia, PA: J.B. Lippincott Company
    • Norris, A. E. 2005. Path analysis. In Statistical Methods for Health Care Research, edited by Munro, B. H. 5th edition. Philadelphia, PA: J.B. Lippincott Company.
    • (2005) Statistical Methods for Health Care Research
    • Norris, A.E.1
  • 38
    • 69649090810 scopus 로고    scopus 로고
    • Internal audit quality and earnings management
    • Prawitt, D. F., J. L. Smith, and D. A. Wood. 2009b. Internal audit quality and earnings management. The Accounting Review 84: 1255-1280.
    • (2009) The Accounting Review , vol.84 , pp. 1255-1280
    • Prawitt, D.F.1    Smith, J.L.2    Wood, D.A.3
  • 39
    • 80051735852 scopus 로고    scopus 로고
    • Public Company Accounting Oversight Board(PCAOB), PCAOB Release No. 2007-005A(June 12) PCAOB Rulemaking Docket Matter No. 021. Washington, D.C.: PCAOB. Available at
    • Public Company Accounting Oversight Board(PCAOB). 2007. PCAOB Release No. 2007-005A(June 12) PCAOB Rulemaking Docket Matter No. 021. Washington, D.C.: PCAOB. Available at: http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_5.aspx.
    • (2007)
  • 42
    • 0039928110 scopus 로고
    • Modeling external auditors' evaluations of internal auditing
    • Schneider, A. 1984. Modeling external auditors' evaluations of internal auditing. Journal of Accounting Research 22: 657-678.
    • (1984) Journal of Accounting Research , vol.22 , pp. 657-678
    • Schneider, A.1
  • 43
    • 0039335791 scopus 로고
    • The reliance of external auditors on the internal audit function
    • Schneider, A. 1985. The reliance of external auditors on the internal audit function. Journal of Accounting Research 23: 911-919.
    • (1985) Journal of Accounting Research , vol.23 , pp. 911-919
    • Schneider, A.1
  • 44
    • 78149350410 scopus 로고    scopus 로고
    • Outsourcing internal auditing
    • Schneider, A. 2008. Outsourcing internal auditing. The Internal Auditor 23(6): 16-25.
    • (2008) The Internal Auditor , vol.23 , Issue.6 , pp. 16-25
    • Schneider, A.1
  • 45
    • 43149120774 scopus 로고    scopus 로고
    • Non-audit services and auditor independence: A review of the literature
    • Schneider, A., B. K. Church, and K. M. Ely. 2006. Non-audit services and auditor independence: A review of the literature. Journal of Accounting Literature 25: 169-211.
    • (2006) Journal of Accounting Literature , vol.25 , pp. 169-211
    • Schneider, A.1    Church, B.K.2    Ely, K.M.3
  • 47
    • 34548219899 scopus 로고    scopus 로고
    • Win-win co-sourcing
    • October
    • Smith, P. J. 2002. Win-win co-sourcing. The Internal Auditor 59(October): 37-41.
    • (2002) The Internal Auditor , vol.59 , pp. 37-41
    • Smith, P.J.1
  • 48
    • 0011995904 scopus 로고    scopus 로고
    • Co-Sourcing: What's in it for me?
    • May
    • Thomas, C. W., and J. T. Parish. 1999. Co-Sourcing: What's in it for me? Journal of Accountancy 187(May): 85-88.
    • (1999) Journal of Accountancy , vol.187 , pp. 85-88
    • Thomas, C.W.1    Parish, J.T.2
  • 49
    • 8744256700 scopus 로고    scopus 로고
    • U.S. House of Representatives. 2002, Public Law 107-204 [H. R. 3763]. Washington, D.C.: Government Printing Office
    • U.S. House of Representatives. 2002. The Sarbanes-Oxley Act of 2002. Public Law 107-204 [H. R. 3763]. Washington, D.C.: Government Printing Office
    • The Sarbanes-Oxley Act of 2002


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.