Experimental - Behavioral Research Method

Julia L. Higgs, Florida Atlantic University - Boca

Developing Skill in Finding Disconfirming Evidence in Internal Control Testing - Carol Springer Sargent, Middle Georgia State College; A Faye Borthick, Georgia State University

Evaluating Internal Controls: Does Being Smart Matter? - Christopher J. Wolfe, Texas A&M University; Brian Fitzgerald, Northeastern University; Ryan D. Zimmerman, Virginia Polytechnic Institute and State University

External Auditors’ Perceptions of and Willingness to Work in Outsourced and In-House Internal Audit Functions - Geoffrey D. Bartlett, Drake University; Joleen Kremin, Portland State University; Kristen Kelli Saunders, University of South Carolina; David A. Wood, Brigham Young University

Internal Audit Quality: Insights from Audit Committees, Management and Internal Auditors - Andrew J. Trotman, Northeastern University; Keith R. Duncan, Bond University