Výsledky vyhledávání - "K. Kelli Saunders"

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Internal audit stigma impairs internal audit outcomes

Autor: Marc Eulerich, Joleen Kremin, K. Kelli Saunders, David A. Wood

OA Förderung 2021 Prior research finds that the internal audit function (IAF) plays a critical role in organizations, yet there is still a stigma toward the profession. We examine how this stigma affects internal audit outcomes, using three differen

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a18d15653a7d446100307eb8eba5e9cd
https://duepublico2.uni-due.de/receive/duepublico_mods_00076345

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Facilitating Judgment Research on Novice Auditors: Academic Perceptions and Auditor Insights into the Work of Novices

Autor: K. Kelli Saunders, Erin M. Hawkins, Marsha B. Keune

Publikováno v: SSRN Electronic Journal.

Recent environmental changes have led to novice auditors performing tasks traditionally performed by experienced auditors. Yet, our knowledge of novice auditor task responsibilities has not been updated, and research exploring novice judgments does n

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::d101920a990e9b6e33acdbb2810416d5
https://doi.org/10.2139/ssrn.3663514

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Reexamining the Outcome Effect: Are Auditors Penalized for Exercising Professional Skepticism?

Autor: Mary E Marshall, K. Kelli Saunders, Chad M. Stefaniak, Curtis Mullis

Publikováno v: SSRN Electronic Journal.

Prior research has documented an outcome effect such that appropriately skeptical auditors receive higher performance evaluations when they identify a misstatement than when they do not. In Experiment 1, we find differences in performance evaluations

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::c34baaf4bae4710f9c5aad9eb6858423
https://doi.org/10.2139/ssrn.3627646

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The Sound of Silence: What Does a Standard Unqualified Audit Opinion Mean Under the New Going Concern Financial Accounting Standard?

Autor: Todd A. Thornock, Samantha Schachner, K. Kelli Saunders, Joel Owens

Publikováno v: SSRN Electronic Journal.

A recent FASB standard requires an entity’s management to assess the entity’s ability to continue as a going concern and disclose substantial doubt about such. In contextualized experiments wherein the entity’s auditor does not issue a going co

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::21ab68b8a0c5f01b261cc3c402cb14c9
https://doi.org/10.2139/ssrn.3374039

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Factors Influencing Recruitment of Non-Accounting Business Professionals into Internal Auditing

Autor: Joleen Kremin, Geoffrey D. Bartlett, K. Kelli Saunders, David A. Wood

Publikováno v: Behavioral Research in Accounting. 29:119-130

This paper examines factors affecting non-accounting business professionals' willingness to work in internal auditing. In a 2 × 6 experiment with 502 participants from across the country, we find that, in contrast to prior research examining account

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::87ca0ae3e76655b5443664ccc133a840
https://doi.org/10.2308/bria-51643

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Attracting Applicants for In-House and Outsourced Internal Audit Positions: Views from External Auditors

Autor: Joleen Kremin, K. Kelli Saunders, Geoffrey D. Bartlett, David A. Wood

Publikováno v: Accounting Horizons. 30:143-156

SYNOPSIS While the internal audit function (IAF) plays a critical role in organizations, it faces challenges in finding sufficient numbers of high-quality job applicants to fill its ranks. The results of two experiments suggest that practicing extern

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::9607ba5f7a067d435f326baff5ce86f1
https://doi.org/10.2308/acch-51309

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Internal Audit Stigma Awareness and Internal Audit Outcomes: Stuck between a Rock and a Hard Place

Autor: David A. Wood, Joleen Kremin, Marc Eulerich, K. Kelli Saunders

Publikováno v: SSRN Electronic Journal.

Prior research finds that the internal audit function (IAF) plays a critical role in organizations, yet there is still a stigma toward the profession. We examine how this stigma affects internal audit outcomes, using three different data sources: sur

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::257126dd842d50183ad7f695f6f6f1fd
https://doi.org/10.2139/ssrn.3070404

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External Auditorss Perceptions of and Willingness to Work in Outsourced and In-House Internal Audit Functions

Autor: Geoffrey D. Bartlett, K. Kelli Saunders, Joleen Kremin, David A. Wood

Publikováno v: SSRN Electronic Journal.

While the internal audit function (IAF) plays a critical role in organizations, it faces challenges in finding sufficient numbers of high-quality job applicants to fill its ranks. We examine experienced external auditors’ perceptions of internal au

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::6eef55533cdc019822054213d9ffc052
https://doi.org/10.2139/ssrn.2513878

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