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Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision*

2008; Wiley; Volume: 25; Issue: 1 Linguagem: Inglês

10.1506/car.25.1.7

1911-3846

Steven M. Glover, Douglas F. Prawitt, David A. Wood,

Financial Reporting and Valuation Research

Contemporary Accounting ResearchVolume 25, Issue 1 p. 193-213 Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision* Steven M. Glover, Steven M. Glover Brigham Young UniversitySearch for more papers by this authorDouglas F. Prawitt, Douglas F. Prawitt Brigham Young UniversitySearch for more papers by this authorDavid A. Wood, David A. Wood Indiana UniversitySearch for more papers by this author Steven M. Glover, Steven M. Glover Brigham Young UniversitySearch for more papers by this authorDouglas F. Prawitt, Douglas F. Prawitt Brigham Young UniversitySearch for more papers by this authorDavid A. Wood, David A. Wood Indiana UniversitySearch for more papers by this author First published: 15 January 2010 https://doi.org/10.1506/car.25.1.7Citations: 111 * Accepted by Steven Salterio. An earlier version of this paper was presented at the 2006 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants, the Certified General Accountants of Ontario, the Certified Management Accountants of Ontario, and the Institute of Chartered Accountants of Ontario. We are grateful for the comments of Steven Salterio (associate editor), two anonymous reviewers, and Geoff Bartlett, Greg Burton, Ted Christensen, Bill Felix, Audrey Gramling, Noel Harding, Dana Hermanson, Laureen Maines, Matt May, Bill Messier, Mark Peecher, Jamie Pratt, Adrian Reynolds, Scott Summers, and Jeff Wilks. We also gratefully acknowledge helpful comments by workshop participants at Brigham Young University and participants at the 2006 CAR conference and the 2005 International Symposium on Auditing Research. We thank the PricewaterhouseCoopers Foundation, the Accounting Development Fund at Brigham Young University, and the Office of Research and Creative Activities at Brigham Young University for financial support. AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onEmailFacebookTwitterLinkedInRedditWechat References Ahlawat, S. S., and D. J. Lowe 2004. An examination of internal auditor objectivity: Inhouse versus outsourcing. Auditing: A Journal of Practice & Theory 23 (2): 147–58. American Institute of Certified Public Accountants (AICPA) 1988. 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