The effect of format and experience on internal control evaluation.

Purpose – The purpose of this paper is to investigate whether the use of a questionnaire or a narrative documentation format will impact an auditor’s performance in identifying internal control design weaknesses. Design/methodology/approach – A field experiment approach with a sample of 73 auditors...

Full description

Bibliographic Details
Main Authors: Bierstaker, James., Thibodeau, Jay C.
Format: Villanova Faculty Authorship
Published: 2006
Online Access: