...Soo Yeon Park; Hyun-Young Park Purpose Based on 1,798 firm-year observations from 2009 to 2013, using publicly available disclosure data for Korean listed firms, this study aims to examine whether statutory internal auditors influence firm-level stock price crash risk. Design/methodology...

...Audrey Gramling; Arnold Schneider Purpose This paper aims to explore whether an internal auditor’s evaluation of internal control deficiencies are influenced by the party with primary influence over the internal audit function and by the type of internal control deficiency. Design/methodology...

...Donald F. Arnold, Sr; Jack W. Dorminey; A.A. Neidermeyer; Presha E. Neidermeyer Purpose The aim of this exploratory research is to compare three sectors of the auditing profession – internal auditors, external auditors from larger international firms, and external auditors from smaller/regional...