Internal and External Auditor Linkages in Developing Countries: The Case of Ethiopia

Dessalegn Mihret; Mengistu Admassu

Internal and External Auditor Linkages in Developing Countries: The Case of Ethiopia

Dessalegn Mihret
, Mengistu Admassu

Research output: Contribution to journal › Conference article › peer-review

Abstract

The study examines external auditors' reliance on internal audit work in Ethiopia to identify factors associated with the reliance decisions. Questionnaires were distributed to two groups of external auditors in Ethiopia: those working in a competitive external audit sub-market and those in a less competitive one. The results show that external auditors' perceptions of internal auditors' work performance are significantly associated with external auditors' level of reliance on internal audit work. The results are interpreted and implications for future research highlighted.

Original language	English
Pages (from-to)	1-30
Journal	Twenty-First Asian-Pacific Conference on International Accounting Issues
Publication status	Published - 2009
Event	APC 2009: Twenty-First Asian-Pacific Conference on International Accounting Issues - Las Vegas, United States of America Duration: 22 Nov 2009 → 25 Nov 2009

Keywords

Auditing and Accountability

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title = "Internal and External Auditor Linkages in Developing Countries: The Case of Ethiopia",

abstract = "The study examines external auditors' reliance on internal audit work in Ethiopia to identify factors associated with the reliance decisions. Questionnaires were distributed to two groups of external auditors in Ethiopia: those working in a competitive external audit sub-market and those in a less competitive one. The results show that external auditors' perceptions of internal auditors' work performance are significantly associated with external auditors' level of reliance on internal audit work. The results are interpreted and implications for future research highlighted.",

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author = "Dessalegn Mihret and Mengistu Admassu",

year = "2009",

language = "English",

pages = "1--30",

journal = "Twenty-First Asian-Pacific Conference on International Accounting Issues",

publisher = "Asian-Pacific Conference",

note = "APC 2009: Twenty-First Asian-Pacific Conference on International Accounting Issues ; Conference date: 22-11-2009 Through 25-11-2009",

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T1 - Internal and External Auditor Linkages in Developing Countries

T2 - APC 2009: Twenty-First Asian-Pacific Conference on International Accounting Issues

AU - Mihret, Dessalegn

AU - Admassu, Mengistu

PY - 2009

Y1 - 2009

N2 - The study examines external auditors' reliance on internal audit work in Ethiopia to identify factors associated with the reliance decisions. Questionnaires were distributed to two groups of external auditors in Ethiopia: those working in a competitive external audit sub-market and those in a less competitive one. The results show that external auditors' perceptions of internal auditors' work performance are significantly associated with external auditors' level of reliance on internal audit work. The results are interpreted and implications for future research highlighted.

AB - The study examines external auditors' reliance on internal audit work in Ethiopia to identify factors associated with the reliance decisions. Questionnaires were distributed to two groups of external auditors in Ethiopia: those working in a competitive external audit sub-market and those in a less competitive one. The results show that external auditors' perceptions of internal auditors' work performance are significantly associated with external auditors' level of reliance on internal audit work. The results are interpreted and implications for future research highlighted.

KW - Auditing and Accountability

UR - http://www.apconference.org/main.asp?goto=openPage.asp&pid=63

M3 - Conference article

SP - 1

EP - 30

JO - Twenty-First Asian-Pacific Conference on International Accounting Issues

JF - Twenty-First Asian-Pacific Conference on International Accounting Issues

Y2 - 22 November 2009 through 25 November 2009

ER -

Internal and External Auditor Linkages in Developing Countries: The Case of Ethiopia

Abstract

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