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The role of independence in the effe...

Barr, Dereck D.

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The role of independence in the effectiveness of continuous auditing.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	The role of independence in the effectiveness of continuous auditing./
作者:	Barr, Dereck D.
面頁冊數:	133 p.
附註:	Source: Dissertation Abstracts International, Volume: 75-11(E), Section: A.
Contained By:	Dissertation Abstracts International75-11A(E).
標題:	Business Administration, Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3628545
ISBN:	9781321045765

The role of independence in the effectiveness of continuous auditing.
Barr, Dereck D.

The role of independence in the effectiveness of continuous auditing. - 133 p.

Source: Dissertation Abstracts International, Volume: 75-11(E), Section: A.

Thesis (Ph.D.)--The University of Mississippi, 2014.

This item must not be sold to any third party vendors.

In this study, I examine whether and how the frequency of internal audits (continuous vs. periodic), functional independence (separate vs. combined internal audit assurance and consulting functions), and the type of earnings management (accrual-based vs. real) affect internal auditors' perception of the likelihood managers will manipulate earnings. I find that earnings management is less likely when the internal audit function uses continuous auditing, regardless of the level of independence. However, the effect of independence is context-dependent such that internal auditors expect that real (accrual-based) earnings management is less likely when the internal audit function is independent (not independent), regardless of audit frequency. The findings of this study could be of importance to regulators, accounting researchers, and audit practice.

ISBN: 9781321045765Subjects--Topical Terms:

1020666
Business Administration, Accounting.

The role of independence in the effectiveness of continuous auditing.
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520 $a In this study, I examine whether and how the frequency of internal audits (continuous vs. periodic), functional independence (separate vs. combined internal audit assurance and consulting functions), and the type of earnings management (accrual-based vs. real) affect internal auditors' perception of the likelihood managers will manipulate earnings. I find that earnings management is less likely when the internal audit function uses continuous auditing, regardless of the level of independence. However, the effect of independence is context-dependent such that internal auditors expect that real (accrual-based) earnings management is less likely when the internal audit function is independent (not independent), regardless of audit frequency. The findings of this study could be of importance to regulators, accounting researchers, and audit practice.
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