... of consulting activities by internal auditors. Design/methodology/approach This paper is based on a survey conducted with 82 chief audit executives based in the USA and members of the institute of internal auditors. Findings Results indicate a positive relation between the organisation’s level...

...Fengchun Tang; Ling Yang; Huiqi Gan Purpose The purpose of this paper is to investigate how internal auditors’ performance reputation for auditing and assurance engagements affects corporate managers’ reliance on their consulting recommendations. Design/methodology/approach This study...

...Michele D. Meckfessel; Drew Sellers Purpose This paper responds to concerns raised by the Securities and Exchange Commission (SEC), Public Company Accounting Oversight Board (PCAOB) and scholars over the rapid growth of Big 4 consulting practices. This paper aims to explores the question: Does...

...Brian Bloch Takes a cynical but realistic look at some of the harsher realities of management consulting. Management consultants are experts at making a good impression and at selling their own services. However, this expertise is not always matched by the same level of technical skill. All too...