Skip navigation
Skip navigation

The Effects of Tone at the Top and Coordination with External Auditors on Internal Auditors' Fraud Risk Assessments

Wang, Isabel; Fargher, Neil

Description

Prior research suggests that internal auditors’ judgements are subject to management influence resulting in compromised risk assessments. This study investigates the effects of the tone at the top and coordination with external auditors on internal auditors’ fraud risk assessments. Results of an experiment involving 64 internal auditors indicate that when the tone at the top is poor, rather than favouring management, internal auditors report a higher risk of intentional misstatements and that...[Show more]

CollectionsANU Research Publications
Date published: 2015
Type: Journal article
URI: http://hdl.handle.net/1885/196563
Source: Accounting & Finance
DOI: 10.1111/acfi.12191

Download

File Description SizeFormat Image
01_Wang_The_Effects_of_Tone_at_the_Top_2015.pdf223.06 kBAdobe PDF    Request a copy


Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.

Updated:  17 November 2022/ Responsible Officer:  University Librarian/ Page Contact:  Library Systems & Web Coordinator