Browsing Journal Articles by Author "Davidson, Bruce"
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The effect of continuous auditing on the relationship between internal audit sourcing and the external auditor’s reliance on the internal audit function
Davidson, Bruce; Desai, Naman; Gerard, Gregory J. (Springer-Verlag, 2013)Prior research indicates that external auditors are willing to rely to a greater extent on the work of the internal audit (IA) function when the function has been outsourced, or co-sourced, as opposed to maintained in-house. ...