Halo Effects during Internal Control Evaluation : The Influence of Management Self-Assessment on Auditor Judgment

@inproceedings{Arel2005HaloED,
  title={Halo Effects during Internal Control Evaluation : The Influence of Management Self-Assessment on Auditor Judgment},
  author={Barbara Arel and Steven E. Kaplan and Ed O’Donnell and W. P. Carey},
  year={2005}
}
Recent legislation requires management at public companies to assess and publicly report on the reliability of their internal controls, and requires auditors to attest to management’s report. This study used a laboratory experiment to examine (a) whether knowing of management reliability assessments influences auditor judgment about internal control… CONTINUE READING