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Publicação
The Effect of Internal Auditors' Reliance on External Auditors' Work on Accounting Information Quality: Evidence from Algerian Internal Auditors
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Autores
Orientador(es)
Resumo(s)
This study aims to explore the impact of internal auditors’ utilization of external auditors’ work on enhancing accounting information quality in Algeria, based on the perceptions of internal auditors within the selected sample. To achieve the practical objectives of the study, a descriptive analytical approach was adopted, and a questionnaire was designed and distributed to internal auditors as the primary data collection instrument. The study reached several key findings, including the existence of a statistically significant effect of internal auditors’ utilization of external auditors’ work in the areas of audit strategy and internal control system evaluation, thereby contributing to the enhancement of financial data quality. However, this utilization did not demonstrate a significant effect in the areas of exercising due professional care and report preparation. Furthermore, internal auditors’ perceptions regarding the importance of utilizing external auditors’ work and the qualitative attributes of accounting information quality were found to be positive.
Descrição
Palavras-chave
external audit Internal audit quality of financial data
Contexto Educativo
Citação
Boubata, A. (2026). The Effect of Internal Auditors' Reliance on External Auditors' Work on Accounting Information Quality: Evidence from Algerian Internal Auditors. Dutch Journal of Finance and Management, 9(1), 45544. https://doi.org/10.55267/djfm/19047
Editora
IADITI