The external auditors' reliance on internal auditors' work: An exploratory, multi-method study on determinants of independence and objectivity

Florian Hoos; Anne Christine d'Arcy

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The external auditors' reliance on internal auditors' work: An exploratory, multi-method study on determinants of independence and objectivity

(1) ,

1

Florian Hoos

Function : Author

Groupement de Recherche et d'Etudes en Gestion à HEC

Anne Christine d'Arcy

Function : Author

Keywords

external auditors internal auditors determinants independence objectivity

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Humanities and Social Sciences Business administration

Antoine Haldemann : Connect in order to contact the contributor

https://hal-hec.archives-ouvertes.fr/hal-00713447

Submitted on : Sunday, July 1, 2012-2:21:35 PM

Last modification on : Saturday, June 25, 2022-10:53:47 AM

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hal-00713447 , version 1 (01-07-2012)

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HAL Id : hal-00713447 , version 1

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Florian Hoos, Anne Christine d'Arcy. The external auditors' reliance on internal auditors' work: An exploratory, multi-method study on determinants of independence and objectivity. 10th European Academic Conference on Internal Audit and Corporate Governance, Apr 2012, Verona, Italy. ⟨hal-00713447⟩

The external auditors' reliance on internal auditors' work: An exploratory, multi-method study on determinants of independence and objectivity

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