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  • 1
    Electronic Resource
    Electronic Resource
    Whistle-blowing to internal auditors (2003)
    Bingley : Emerald
    Managerial auditing journal 18 (2003), S. 354-362 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Whistle-blowing can play an important role in the internal control environment of an organization, and internal auditors are its natural outlets. This study examines whistle-blowing complaints received by internal auditors based on survey responses from 129 chief internal auditors of US manufacturing companies. Within the past two years, 71 percent of chief internal auditors received whistle-blowing complaints, 65 percent of which were found to be true upon investigation. The receipt of whistle-blowing complaints was positively associated with involvement of internal auditing in monitoring compliance with the corporate code of conduct, and with audit committee support of internal auditing (as evidenced by audit committee involvement in decisions to dismiss the chief internal auditor). These results are consistent with recent calls by the Committee of Sponsoring Organizations and others for public companies to maintain and enforce a code of conduct, and by the Blue Ribbon Committee and others about the need for audit committees to deal proactively with internal and external auditors.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686900310476828
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  • 2
    Electronic Resource
    Electronic Resource
    The 150-hour rule: does it improve CPA exam performance? (2003)
    Bingley : Emerald
    Managerial auditing journal 18 (2003), S. 31-38 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: The American Institute of Certified Public Accountants (AICPA) has established 150 semester hours as the minimum education requirement to qualify to take the CPA examination. This educational requirement is generally believed to impose additional potential costs on students, academic accounting departments, public accounting firms, and audit clients. Since a goal of the 150-hour rule is to improve the overall quality of work performed by CPAs, it is worthwhile to examine whether an association exists between the number of semester hours of education and performance on the CPA exam. After controlling for SAT scores (verbal and quantitative), accounting credit hours, and enrollment in CPA coaching courses, this study found that first-time candidates, on a national basis, having a minimum of 150-semester hours of education performed better on the CPA exam. We interpret these results as indicating that there are benefits to students, CPA firms, and their audit clients from the higher education standard.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686900310454174
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    Paper (German National Licenses)
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