|CAN INTERNAL CONTROL AND EXTERNAL AUDITING SUBSTITUTE FOR EACH OTHER?|
|Written by LUMINITA IONESCU|
ABSTRACT. Abdolmohammadi and Usoff report on changes in the extent to which decision aids are perceived to be useful for performing detailed financial audit tasks. Mangena and Tauringana investigate the relationship between audit committee characteristics and the decision to engage external auditors to review published interim reports. Hay et al.’s study assists regulators in understanding the effects of regulation of corporate governance. Shailer et al. investigate the possibility of discretionary audit pricing in a monopolistic public sector market. Nikkinen and Sahlström examine whether agency theory provides a general framework for audit pricing.
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