Breaking the Auditor’s Silence: Does CEO Openness Influence the Moral Courage of Internal Auditors? Evidence from Uganda

Auditors ’ Reliance

The purpose of the current study is to examine the degree of reliance external auditors are willing to place on the work of the internal audit function (IAF) when the IAF's objectivity might be compromised. Experienced external auditors (N = 142) participated in a 2 (reporting relationship: audit committee of the board of directors [ACBOD] or chief finance officer [CFO]) by 2 (IAF involvement i...

Are large auditors more accurate than small auditors ?

.•\bstract—Theoretical research suggests that large auditors have more incentive to issue accurate reports compared to small auditors (DeAngelo. 1981; Dye, 1993). Controiling for the client characteristics of large and small auditors, this paper shows that large auditors issue reports that are more accurate and more informative signals of financial distress. These findings are consistent with t...

Investigating the Impact of Organizational Silence on Professional and Ethical Performance of Auditors

With increasing global attention to ethical issues as well as the importance of quality information in the audit, this study attempts to fill a corner of the research gap in explaining the effect of organizational silence on the ethical and professional performance of the audit community. The main purpose of this study is to investigate the extent of organizational silence in two audit societie...

The Significance of Local Auditors/Evaluators

Usefulness of Industry Risk Factors to Internal Auditors