The external auditors' reliance on internal auditors' work: An exploratory, multi-method study on determinants of independence and objectivity

Florian Hoos and Anne Christine d'Arcy
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Florian Hoos: GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique

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Keywords: external auditors; internal auditors; determinants; independence; objectivity (search for similar items in EconPapers)
Date: 2012-08
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Published in American Accounting Association Annual Meeting, Aug 2012, Washington, United States

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00713448

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