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The importance of the chief audit executive's communication : experimental evidence on internal auditors' judgments in a "two masters setting"

Hoos, Florian; Kochetova-Kozloski, Natalia; D'Arcy, Anne - In: International journal of auditing : IJA 19 (2015) 3, pp. 166-181

Persistent link: https://www.econbiz.de/10011522886

Strategic analysis and auditor risk judgments

Kochetova-Kozloski, Natalia; Messier, William F. - In: Auditing : a journal of practice & theory 30 (2011) 4, pp. 149-171

Persistent link: https://www.econbiz.de/10009407923

Improving auditors' fraud judgements using a frequency response mode

Kochetova-Kozloski, Natalia; Messier, William F.; … - In: Contemporary accounting research : a journal of the … 28 (2011) 3, pp. 837-858

Persistent link: https://www.econbiz.de/10009378360

Auditor business process analysis and linkages among auditor risk judgments

Kochetova-Kozloski, Natalia; Kozloski, Thomas M.; … - In: Auditing : a journal of practice & theory 32 (2013) 3, pp. 123-139

Persistent link: https://www.econbiz.de/10009786601

An analysis of SEC and PCAOB enforcement actions against engagement quality reviewers

Messier, William F.; Kozloski, Thomas M.; … - In: Auditing : a journal of practice & theory 29 (2010) 2, pp. 233-252

Persistent link: https://www.econbiz.de/10008749135

Are fraud specialists relatively more effective than auditors at modifying audit programs in the presence of fraud risk?

Boritz, Jefim E.; Kochetova-Kozloski, Natalia; … - In: The accounting review : a publication of the American … 90 (2015) 3, pp. 881-915

Persistent link: https://www.econbiz.de/10011295577

The Effects of Serving Two Masters and Using the Internal Audit Function as a Management Training Ground on Internal Auditors' Objectivity

Hoos, Florian - 2014

In this study, seventy-nine experienced internal auditors from the gaming industry participated in an experiment designed to investigate two factors that may affect internal auditors' objectivity: (1) reporting to two masters (management or audit committee) who have conflicting preferences and...

Persistent link: https://www.econbiz.de/10013062106

Who's watching? : accountability in different audit regimes and the effects on auditors' professional skepticism

Hoos, Florian; Pruijssers, Jorien Louise; Lander, Michel W. - In: Journal of business ethics : JOBE 156 (2019) 2, pp. 563-575

Persistent link: https://www.econbiz.de/10012017597