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June 15, 2026Auditing A Journal of Practice & Theory

An Examination of the Effects of Environment and Explicit Internal Control Evaluation on Planned Audit Hours.

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Authors

SKSteven E. Kaplan

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Overview

Randomized trial examines how environment and internal control affect audit planning, suggesting significant interactions.

Key Points

  • The aim is to investigate how environmental factors and internal control affect planned audit hours.
  • Examined interaction effects between environmental factors, internal control strength, and explicit evaluation of internal control.
  • Assessed planned audit hours based on varying internal control effectiveness.
  • Significant interaction effect between environmental factors and internal control strength.
  • Significant interaction effect between explicit evaluation of internal control and internal control strength.

Cite This Study

Steven E. Kaplan (1985) studied this question.

synapsesocial.com/papers/6a2f980ca1cfeec4908290eehttps://doi.org/10.2308/ajpt-4684916
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