{"id":{"repo_id":"mississippi","oai_identifier":"oai:egrove.olemiss.edu:etd-1353"},"canonical_url":"https://search.dev.ndltd.org/etd/mississippi/oai:egrove.olemiss.edu:etd-1353","repository":{"repo_id":"mississippi","name":"University of Mississippi","base_url":"https://egrove.olemiss.edu/do/oai/"},"display":{"title":"The Role Of Independence In The Effectiveness Of Continuous Auditing","abstract":"In this study, I examine whether and how the frequency of internal audits (continuous vs. periodic), functional independence (separate vs. combined internal audit assurance and consulting functions), and the type of earnings management (accrual-based vs. real) affect internal auditors' perception of the likelihood managers will manipulate earnings. I find that earnings management is less likely when the internal audit function uses continuous auditing, regardless of the level of independence. However, the effect of independence is context-dependent such that internal auditors expect that real (accrual-based) earnings management is less likely when the internal audit function is independent (not independent), regardless of audit frequency. The findings of this study could be of importance to regulators, accounting researchers, and audit practice.","abstract_html":"In this study, I examine whether and how the frequency of internal audits (continuous vs. periodic), functional independence (separate vs. combined internal audit assurance and consulting functions), and the type of earnings management (accrual-based vs. real) affect internal auditors' perception of the likelihood managers will manipulate earnings. I find that earnings management is less likely when the internal audit function uses continuous auditing, regardless of the level of independence. However, the effect of independence is context-dependent such that internal auditors expect that real (accrual-based) earnings management is less likely when the internal audit function is independent (not independent), regardless of audit frequency. The findings of this study could be of importance to regulators, accounting researchers, and audit practice.","abstract_has_math":false,"creators":["Barr, Dereck D."],"institution":null,"degree_name":"Ph.D. in Accountancy","degree_level":"Dissertation","degree_discipline":"Accountancy","degree_department":null,"school":null,"contributors":["Karl Wang","Richard Gentry","Victoria Dickinson"],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2014,"date_issued":"2014-01-01T08:00:00Z","date_published":"2014-01-01T08:00:00Z","updated_at":"2026-07-24T03:05:28Z","subjects":["Assurance","Auditing","Continuous Auditing","Independence","Internal Audit","Accounting"],"languages":[],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"https://egrove.olemiss.edu/etd/354","outbound_label":"Repository record","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor","label":"Contributor","values":["Karl Wang","Richard Gentry","Victoria Dickinson"]},{"key":"dc:creator","label":"Author","values":["Barr, Dereck D."]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.available","label":"Dc Date Available","values":["2019-06-20T07:00:00Z"]},{"key":"thesis:degree_discipline","label":"Discipline","values":["Accountancy"]},{"key":"thesis:degree_level","label":"Degree Level","values":["Dissertation"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Ph.D. in Accountancy"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Assurance","Auditing","Continuous Auditing","Independence","Internal Audit","Accounting"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["https://egrove.olemiss.edu/etd/354"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["In this study, I examine whether and how the frequency of internal audits (continuous vs. periodic), functional independence (separate vs. combined internal audit assurance and consulting functions), and the type of earnings management (accrual-based vs. real) affect internal auditors' perception of the likelihood managers will manipulate earnings. I find that earnings management is less likely when the internal audit function uses continuous auditing, regardless of the level of independence. However, the effect of independence is context-dependent such that internal auditors expect that real (accrual-based) earnings management is less likely when the internal audit function is independent (not independent), regardless of audit frequency. The findings of this study could be of importance to regulators, accounting researchers, and audit practice."]},{"key":"dc:title","label":"Title","values":["The Role Of Independence In The Effectiveness Of Continuous Auditing"]}]}],"canonical_facts":{"dc:contributor":["Karl Wang","Richard Gentry","Victoria Dickinson"],"dc:creator":["Barr, Dereck D."],"dc:date.available":["2019-06-20T07:00:00Z"],"dc:description.abstract":["In this study, I examine whether and how the frequency of internal audits (continuous vs. periodic), functional independence (separate vs. combined internal audit assurance and consulting functions), and the type of earnings management (accrual-based vs. real) affect internal auditors' perception of the likelihood managers will manipulate earnings. I find that earnings management is less likely when the internal audit function uses continuous auditing, regardless of the level of independence. However, the effect of independence is context-dependent such that internal auditors expect that real (accrual-based) earnings management is less likely when the internal audit function is independent (not independent), regardless of audit frequency. The findings of this study could be of importance to regulators, accounting researchers, and audit practice."],"dc:identifier":["https://egrove.olemiss.edu/etd/354"],"dc:subject":["Assurance","Auditing","Continuous Auditing","Independence","Internal Audit","Accounting"],"dc:title":["The Role Of Independence In The Effectiveness Of Continuous Auditing"],"thesis:degree_discipline":["Accountancy"],"thesis:degree_level":["Dissertation"],"thesis:degree_name":["Ph.D. in Accountancy"]},"updated_at":"2026-07-24T03:05:28Z"}