The practice of outsourcing the internal audit to public accounting firms has become increasingly extensive, though it has been a controversial issue worldwide.

Volume 26 of Advances in Accounting Behavioral Research compiles innovative and new explorations into the behavioral aspects of accounting and auditing includin

Auditor independence has long been recognized as the cornerstone of the public accounting profession. Without independence, the opinion of the external auditor

While the internal audit function (IAF) plays a critical role in organizations, it faces challenges in finding sufficient numbers of high-quality job applicants

This paper examines the effects of internal audit sourcing arrangement on the external auditor's reliance decision in the presence of different levels of inhere