External auditors' reliance on internal auditors and its impact on external auditors' independence: Evidence from Algerian audit environment
الكلمات المفتاحية:
External audit, internal audit, reliance on internal auditor work; external auditors' independence, Algerian audit environmentالملخص
This study investigates the external auditor (EA) reliance on internal audit’s work and its impact on external auditors' independence. The study employs a mixed method comprising a survey‐based factorial experiment in addition to semi‐structured interviews. The results, based on 55 fully‐crossed factorial experiments with EAs, show that external auditors’ reliance on internal auditors work has a significant impact on external auditor’s independence by influences on both external auditor’s mental and virtual independence, and external auditor’s mandatory change, and has no significant impact on providing advisory services.
التنزيلات
منشور
2025-07-03
كيفية الاقتباس
Ouaker meriem, Ayadi abdelkader, & Ouaker hanane. (2025). External auditors’ reliance on internal auditors and its impact on external auditors’ independence: Evidence from Algerian audit environment. مجلة اقتصاديات شمال افريقيا, 19(33), 281–296. استرجع في من https://journals.univ-chlef.dz/index.php/renaf/article/view/318
إصدار
القسم
Articles