The Relative Effects of Elements of Internal Control on Auditors’ Evaluations of Internal Control

Conor O’Leary, Errol Iselin and Divesh Sharma

Pacific Accounting Review, 2006, vol. 18, issue 2, 69-96

Abstract: Keywords: Auditing, Accounting regulation, Internal controls

Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:eme:parpps:01140580610732822

DOI: 10.1108/01140580610732822

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Pacific Accounting Review is currently edited by Professor Tom Scott, Dr Pei-Chi Kelly Hsiao, Associate Professor Chelsea Liu, Associate Professor Sophia Su, Associate Professor Thu Phuong Truong and Dr Lily Chen

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