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Corporate Managers' Reliance on Internal Auditor Recommendations

机译：公司经理对内部审计师建议的依赖

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摘要

We investigate whether corporate managers' reliance on internal auditors' recommendations in an operational setting is influenced by three recommendation attributes: (1) whether the recommendation was consistent with or inconsistent with management preferences, (2) whether the recommendation was given by an outsourced or in-house internal auditor, and (3) whether the recommendation was quantitative or qualitative in nature. We use a 2 x 2 x 2 fractional factorial design to test our predictions. We find that managers change their initial position more when presented with preference-inconsistent recommendations than when presented with preference-consistent recommendations. We do not find differences in managers' reliance on the preference-inconsistent, non-quantified recommendations of outsourced versus in-house internal auditors. However, we find that managers are more likely to rely on the preference-inconsistent recommendations of in-house internal auditors when their recommendations are quantified as opposed to non-quantified, an effect that is not observed with outsourced internal auditors.
机译：我们调查公司经理在运营环境中对内部审计师建议的依赖是否受到三个建议属性的影响：（1）该建议是否符合或不符合管理层的偏好；（2）该建议是由外包公司还是由外包公司给出的？内部内部审核员，以及（3）该建议本质上是定量的还是定性的。我们使用2 x 2 x 2分数阶乘设计来检验我们的预测。我们发现，与偏好不一致的建议相比，经理提出的初始职位变动更大。在经理对外包内部审计师与内部审计师的偏好不一致，未经量化的建议的依赖方面，我们没有发现差异。但是，我们发现，经理量化建议时，更倾向于依赖内部内部审计师的偏好不一致的建议，而不是未量化的建议，外包内部审计师没有这种效果。

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