External and internal auditors’ perceptions on compliance with internal audit standards and practices: Spirit versus letters?

an examination of factors associated with reliance of external auditors on internal auditors work

the main purpose of this paper is survy of factors associated with reliance of external auditors on entenal adutors work , reliance on internal auditors work has significant influence on cost saving and obtaining more services to client with the same cost. optimal utilization of internal audit work can improve both the efficiency and the effectiveness of external audits and can enhance the valu...

The drivers of audit quality: auditors’ perceptions

Internal Audit, Board of Directors and Financial Reporting Quality

High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...

Comparing internal and external standards in voice quality judgments.

A new descriptive framework for voice quality perception (Kreiman, Gerratt, Kempster, Erman, & Berke, 1993) states that when listeners rate a voice on some quality dimension (e.g., roughness), they compare the stimulus presented to an internal standard or scale. Hypothetically, substituting explicit, external standards for these unstable internal standards should improve listener reliability. F...

Multilevel Linkages Between State Standards, Teacher Standards, and Student Achievement: Testing External Versus Internal Standards-Based Education Models

Drawing on national and state assessment datasets in reading and math, this study tested “external” versus “internal” standards-based education models. The goal was to understand whether and how student performance standards work in multilayered school systems under No Child Left Behind Act of 2001 (NCLB). Under the “external” model, states’ common standards shape teachers’ standards which, in ...