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Internal and External Auditor Linkages in Developing Countries: The Case of Ethiopia |
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Fresno, United States of America |
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| Abstract |
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The study examines external auditors' reliance on internal audit work in Ethiopia to identify factors associated with the reliance decisions. Questionnaires were distributed to two groups of external auditors in Ethiopia: those working in a competitive external audit sub-market and those in a less competitive one. The results show that external auditors' perceptions of internal auditors' work performance are significantly associated with external auditors' level of reliance on internal audit work. The results are interpreted and implications for future research highlighted. |
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Twenty-First Asian-Pacific Conference on International Accounting Issues, p. 1-30 |
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