External auditors' reliance on internal auditors and its impact on external auditors' independence: Evidence from Algerian audit environment
Mots-clés :
External audit, internal audit, reliance on internal auditor work; external auditors' independence, Algerian audit environmentRésumé
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.
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2025-07-03
Comment citer
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. Journal of North African Economies, 19(33), 281–296. Consulté à l’adresse https://journals.univ-chlef.dz/index.php/renaf/article/view/318
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