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Discussion of ‘Is the objectivity of internal audit compromised when the internal audit function is a management training ground?’
Author(s) -
Koonce Lisa
Publication year - 2013
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/acfi.12028
Subject(s) - objectivity (philosophy) , internal audit , audit , function (biology) , epistemology , psychology , accounting , philosophy , business , evolutionary biology , biology
This article provides a critique of the R ose, R ose, and N orman (2013) article. It focuses on four issues: (i) whether institutional details have been appropriately captured; (ii) whether experiments are an appropriate method to answer the authors' research question; (iii) whether the authors' hypotheses should predict an interaction; and (iv) whether the authors have relied on the appropriate theory.