Discussion of ‘Is the Objectivity of Internal Audit Compromised When the Internal Audit Function is a Management Training Ground?’

8 Pages Posted: 28 Nov 2013

Date Written: December 2013

Abstract

This article provides a critique of the Rose, Rose, and Norman (2013) article. It focuses on four issues: (i) whether institutional details have been appropriately captured; (ii) whether experiments are an appropriate method to answer the authors' research question; (iii) whether the authors' hypotheses should predict an interaction; and (iv) whether the authors have relied on the appropriate theory.

Keywords: Internal auditing, Objectivity, Management

Suggested Citation

Koonce, Lisa L., Discussion of ‘Is the Objectivity of Internal Audit Compromised When the Internal Audit Function is a Management Training Ground?’ (December 2013). Accounting & Finance, Vol. 53, Issue 4, pp. 1021-1028, 2013, Available at SSRN: https://ssrn.com/abstract=2360829 or http://dx.doi.org/10.1111/acfi.12028

Lisa L. Koonce (Contact Author)

University of Texas ( email )

Dept. of Accounting
McCombs School of Business
Austin, TX 78712
United States
512-471-5576 (Phone)
512-471-3904 (Fax)

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