...Cristina Bailey; Richard G. Brody; Gaurav Gupta; Jonathan Nash Purpose This study aims to examine the objectivity of accounting professionals based in India. Design/methodology/approach To examine the objectivity of accountants based in India, this study performs an experiment using a well...

... of in-house versus out-sourced internal audit functions. Figure 1. Hypothesized relations examined in this study First, we discuss the prior literature suggesting a negative relation between the internal auditor’s organizational identity and the objectivity of their judgments. We then discuss...

...Richard G. Brody; Christine M. Haynes; Craig G. White Purpose – This research aims to explore whether recent audit reforms have improved auditor objectivity when performing non-audit services. Design/methodology/approach – In two separate experiments, the authors tested whether external...