No. 19-3, November 2015

Index

• A Study on Internal Auditor Perceptions of the Function Ability to Add Value
• Addressing Information Needs to Reduce the Audit Expectation Gap: Evidence from Dutch Bankers, Audited Companies and Auditors
• Audit Quality and Corporate Governance: Evidence from the Microfinance Industry
• Auditing Interactive Complexity: Challenges for the Internal Audit Profession
• Design and Implementation of Continuous Monitoring and Auditing in SAP Enterprise Resource Planning
• Editorial: Internal Auditing: Creating Stepping Stones for the Future
• Effects of Internal Audit Quality on the Severity and Persistence of Controls Deficiencies
• Exploring Auditors' Perceptions of the Usage and Importance of Audit Information Technology
• How Do Auditor Fees Affect Accruals Quality? Additional Evidence
• Impressions That Arouse an Auditor's Suspicion of Lying in an Interview
• Principles‐Based versus Rules‐Based Auditing Standards: The Effect of the Transition from AS2 to AS5
• The Effect of Internal Audit Function Quality and Internal Audit Contribution to External Audit on Audit Fees
• The Importance of the Chief Audit Executive's Communication: Experimental Evidence on Internal Auditors' Judgments in a ‘Two Masters Setting’
• Value for Money and Audit Practice in the UK Public Sector