Academic Research Regarding Relations Between External Auditors and Internal Auditors in the United States During the Period 1941–2016

• In Event: Accounting History

Abstract

Over the past 75 years there were many analyses published in the academic research literature regarding the relations between external auditors and internal auditors. This paper tracks the intellectual history of academic research into the relations between external auditors and internal auditors in the United States since the foundation of the Institute of Internal Auditors (IIA) in 1941 to identify the origin and timing of relevant developments. The extent to which research contributed to, or was influenced by developments in these relations is examined by reviewing articles published since 1941. An archival content analysis methodology is used to evaluate topical trends within a selected set of articles. The survey shows that most of the examined papers appear reactive to changes in regulations and standards. Also, the survey highlights declining interest in certain topics, and the emergence of new research topics, correlated with identified developments in auditing and other fields.

Author

• Azzam Abdullah Alsuhaibani, Case Western Reserve University