Conflict-handling during multinational audits: The internal auditor-auditee relationship
نویسندگان
چکیده
منابع مشابه
Voluntary Audits and Auditor Quality: An Empirical Study
This study examines the demand for audits in a modern voluntary audit setting, in which a number of levels of auditor quality can be chosen. Where audits are not compulsory, a substantial number of organizations choose them. The choice of auditor quality is associated with size, debt and salaries, but not with donations and grants. The results provide support for the audit as a form of monitori...
متن کاملThe effect of Internal locus of control on the relationship between psychological empowerment auditor and audit quality
Abstract The high quality of auditing increases investor confidence in financial statements and improves the transparency of financial markets and is seen as an effective regulatory mechanism to prevent managerial opportunistic behavior to reduce representation costs between manager and owner. The purpose of this study was to investigate the effect of locus of control on the relationship betwe...
متن کاملFactors associated with IT audits by the internal audit function
Responses from a large sample of 1,029 chief audit executives (CAEs) from Australia, Canada, New Zealand, the U.K./Ireland, and the U.S. are used to estimate the proportion of time spent by internal audit functions (IAF) on information technology (IT) audits. The sample is also used to investigate explanatory and control variables that are associated with the extent of IT audits by IAFs. The re...
متن کاملPlayer-Specific Conflict Handling Ontology
In this paper we propose a core, lightweight ontology around the axis of a serious game for adolescents. The Player-Specific Conflict Handling Ontology (PSCHO) that we propose provides a formal representation of the conflict in the domain of serious games. In particular, it maps visually manifested affective cues and emotional stimuli from the serious game to conflict handling styles, and sugge...
متن کاملThe Relationship of Interpersonal Conflict Handling Styles and Marital Conflicts Among Iranian Divorcing Couples
BACKGROUND Various research studies have suggested that among other variables that couples remain married if they successfully manage their interactions (marital communication based on acceptance of individual differences, problem solving skills, forgiveness, collaborative decision making, empathy and active listening) and constructively manage conflict. PURPOSE The study was aimed at examini...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Corporate Ownership and Control
سال: 2019
ISSN: 1810-3057,1727-9232
DOI: 10.22495/cocv16i3art13