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The effects of tone at the top and coordination with external auditors on internal auditors’ fraud risk assessments
Authors:Isabel Z Wang  Neil Fargher
Institution:1. The University of Western Australia, Crawley, WA, Australia;2. The Australian National University, Canberra, ACT, Australia
Abstract:Prior research suggests that internal auditors’ judgements are subject to management influence resulting in compromised risk assessments. This study investigates the effects of the tone at the top and coordination with external auditors on internal auditors’ fraud risk assessments. Results of an experiment involving 64 internal auditors indicate that when the tone at the top is poor, rather than favouring management, internal auditors report a higher risk of intentional misstatements and that coordination with external auditors can further reduce expectations of the incidence of intentional misstatements.
Keywords:Tone at the top  Coordination between internal and external auditors  Fraud risk assessment
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