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The Effect of Internal Auditors' Reliance on External Auditors' Work on Accounting Information Quality: Evidence from Algerian Internal Auditors

2026-06-30Manuscrito Acesso aberto
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datacite.subject.fosCiências Sociais::Economia e Gestão
datacite.subject.sdg10:Reduzir as Desigualdades
datacite.subject.sdg08:Trabalho Digno e Crescimento Económico
dc.contributor.authorBoubata, Amira
dc.date.accessioned2026-08-25T07:36:31Z
dc.date.available2026-08-25T07:36:31Z
dc.date.issued2026-06-30
dc.description.abstractThis 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.eng
dc.identifier.citationBoubata, 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
dc.identifier.doihttps://doi.org/10.55267/djfm/19047
dc.identifier.issn2542-4750
dc.identifier.urihttp://hdl.handle.net/10400.26/64341
dc.language.isoeng
dc.peerreviewedyes
dc.publisherIADITI
dc.relation.hasversionhttps://www.djfm-journal.com/article/the-effect-of-internal-auditors-reliance-on-external-auditors-work-on-accounting-information-quality-19047
dc.relation.ispartofseries45544
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectexternal audit
dc.subjectInternal audit
dc.subjectquality of financial data
dc.titleThe Effect of Internal Auditors' Reliance on External Auditors' Work on Accounting Information Quality: Evidence from Algerian Internal Auditorseng
dc.typemanuscript
dspace.entity.typePublication
oaire.citation.issue1
oaire.citation.titleDutch Journal of Finance and Management
oaire.citation.volume9
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85

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IADITI - Dutch Journal of Finance and Management