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|Title:||Internal and External Auditor Linkages in Developing Countries: The Case of Ethiopia||Contributor(s):||Mihret, Dessalegn (author); Admassu, Mengistu (author)||Publication Date:||2009||Handle Link:||https://hdl.handle.net/1959.11/6570||Abstract:||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.||Publication Type:||Conference Publication||Conference Details:||Twenty-First Asian-Pacific Conference on International Accounting Issues, Las Vegas, United States of America, 22nd - 25th November, 2009||Source of Publication:||Presented at the Twenty-First Asian-Pacific Conference on International Accounting Issues||Field of Research (FOR):||150102 Auditing and Accountability||Peer Reviewed:||Yes||HERDC Category Description:||E1 Refereed Scholarly Conference Publication||Other Links:||http://www.apconference.org/main.asp?goto=openPage.asp&pid=63||Statistics to Oct 2018:||Visitors: 446|
|Appears in Collections:||Conference Publication|
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