{"id":"https://openalex.org/W3124445429","doi":"https://doi.org/10.2308/bria-51643","title":"Factors Influencing Recruitment of Non-Accounting Business Professionals into Internal Auditing","display_name":"Factors Influencing Recruitment of Non-Accounting Business Professionals into Internal Auditing","publication_year":2016,"publication_date":"2016-11-01","ids":{"openalex":"https://openalex.org/W3124445429","doi":"https://doi.org/10.2308/bria-51643","mag":"3124445429"},"language":"en","primary_location":{"id":"doi:10.2308/bria-51643","doi":"https://doi.org/10.2308/bria-51643","is_oa":false,"landing_page_url":"https://doi.org/10.2308/bria-51643","pdf_url":null,"source":{"id":"https://openalex.org/S41393910","display_name":"Behavioral Research in Accounting","issn_l":"1050-4753","issn":["1050-4753","1558-8009"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Behavioral Research in Accounting","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.2724030","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5086194316","display_name":"Geoffrey D. Bartlett","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I197572798","display_name":"Utah Valley University","ror":"https://ror.org/02rxpxc98","country_code":"US","type":"education","lineage":["https://openalex.org/I197572798"]},{"id":"https://openalex.org/I87213936","display_name":"Drake University","ror":"https://ror.org/001skmk61","country_code":"US","type":"education","lineage":["https://openalex.org/I87213936"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Geoffrey D. Bartlett","raw_affiliation_strings":["Drake University, 2507 University Ave., Des Moines, IA 50311, United States","Utah Valley University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Drake University, 2507 University Ave., Des Moines, IA 50311, United States","institution_ids":["https://openalex.org/I87213936"]},{"raw_affiliation_string":"Utah Valley University","institution_ids":["https://openalex.org/I197572798"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5035173948","display_name":"Joleen Kremin","orcid":"https://orcid.org/0000-0003-0021-1564","observed_orcids":["https://orcid.org/0000-0003-0021-1564"]},"institutions":[{"id":"https://openalex.org/I126345244","display_name":"Portland State University","ror":"https://ror.org/00yn2fy02","country_code":"US","type":"education","lineage":["https://openalex.org/I126345244"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Joleen Kremin","raw_affiliation_strings":["Portland State University, PO Box 751, Portland, OR 97207, United States","Portland State University"],"raw_orcid":"https://orcid.org/0000-0003-0021-1564","affiliations":[{"raw_affiliation_string":"Portland State University, PO Box 751, Portland, OR 97207, United States","institution_ids":["https://openalex.org/I126345244"]},{"raw_affiliation_string":"Portland State University","institution_ids":["https://openalex.org/I126345244"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5075195805","display_name":"K. Kelli Saunders","orcid":"https://orcid.org/0000-0003-0179-8504","observed_orcids":["https://orcid.org/0000-0003-0179-8504","https://orcid.org/0000-0001-5429-6888"]},"institutions":[{"id":"https://openalex.org/I114395901","display_name":"University of Nebraska\u2013Lincoln","ror":"https://ror.org/043mer456","country_code":"US","type":"education","lineage":["https://openalex.org/I114395901"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"K. Kelli Saunders","raw_affiliation_strings":["University of Nebraska at Lincoln - School of Accountancy, 307 College of Business Administration, Lincoln, NE 68588-0488, United States","University of Nebraska\u2013Lincoln"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Nebraska at Lincoln - School of Accountancy, 307 College of Business Administration, Lincoln, NE 68588-0488, United States","institution_ids":["https://openalex.org/I114395901"]},{"raw_affiliation_string":"University of Nebraska\u2013Lincoln","institution_ids":["https://openalex.org/I114395901"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5075888890","display_name":"David A. Wood","orcid":"https://orcid.org/0000-0002-9748-8561","observed_orcids":["https://orcid.org/0000-0002-9748-8561"]},"institutions":[{"id":"https://openalex.org/I100005738","display_name":"Brigham Young University","ror":"https://ror.org/047rhhm47","country_code":"US","type":"education","lineage":["https://openalex.org/I100005738"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"David A. Wood","raw_affiliation_strings":["Brigham Young University - School of Accountancy, 518 TNRB, Brigham Young University, Provo, UT 84602, United States","Brigham Young University"],"raw_orcid":"https://orcid.org/0000-0002-9748-8561","affiliations":[{"raw_affiliation_string":"Brigham Young University - School of Accountancy, 518 TNRB, Brigham Young University, Provo, UT 84602, United States","institution_ids":["https://openalex.org/I100005738"]},{"raw_affiliation_string":"Brigham Young University","institution_ids":["https://openalex.org/I100005738"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":5,"corresponding_author_ids":["https://openalex.org/A5075888890"],"corresponding_institution_ids":["https://openalex.org/I100005738"],"apc_list":null,"apc_paid":null,"fwci":18.2881,"has_fulltext":true,"cited_by_count":41,"citation_normalized_percentile":{"value":0.9894486,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"29","issue":"1","first_page":"119","last_page":"130"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.7070000171661377,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.7070000171661377,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12415","display_name":"Employer Branding and e-HRM","score":0.1800999939441681,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.06069999933242798,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.9700000286102295},{"id":"https://openalex.org/keywords/recruitment","display_name":"recruitment","score":0.5799999833106995},{"id":"https://openalex.org/keywords/job-application-intention","display_name":"job application intention","score":0.44200000166893005},{"id":"https://openalex.org/keywords/job-responsibilities","display_name":"job responsibilities","score":0.546999990940094},{"id":"https://openalex.org/keywords/career-paths","display_name":"career paths","score":0.8009999990463257},{"id":"https://openalex.org/keywords/academic-achievement","display_name":"academic performance","score":0.9769999980926514},{"id":"https://openalex.org/keywords/business-students","display_name":"business students","score":0.7160000205039978},{"id":"https://openalex.org/keywords/compensation","display_name":"compensation","score":0.3799999952316284},{"id":"https://openalex.org/keywords/work-interest","display_name":"job interest","score":0.3140000104904175}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7682579755783081},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7413786053657532},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.7226094007492065},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6056131720542908},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.5724093317985535},{"id":"https://openalex.org/C198082294","wikidata":"https://www.wikidata.org/wiki/Q3399648","display_name":"Position (finance)","level":2,"score":0.5579078793525696},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.5048769116401672},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.47865116596221924},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.38180577754974365},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.331805944442749},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.11822789907455444},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.09648358821868896},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.08423733711242676},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C46312422","wikidata":"https://www.wikidata.org/wiki/Q11024","display_name":"Communication","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.2308/bria-51643","doi":"https://doi.org/10.2308/bria-51643","is_oa":false,"landing_page_url":"https://doi.org/10.2308/bria-51643","pdf_url":null,"source":{"id":"https://openalex.org/S41393910","display_name":"Behavioral Research in Accounting","issn_l":"1050-4753","issn":["1050-4753","1558-8009"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Behavioral Research in Accounting","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.2724030","doi":"https://doi.org/10.2139/ssrn.2724030","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2724030","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:pdxscholar.library.pdx.edu:busadmin_fac-1059","doi":null,"is_oa":true,"landing_page_url":"https://pdxscholar.library.pdx.edu/busadmin_fac/59","pdf_url":"https://pdxscholar.library.pdx.edu/busadmin_fac/59","source":{"id":"https://openalex.org/S4377196300","display_name":"PDXScholar  (Portland State University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I126345244","host_organization_name":"Portland State University","host_organization_lineage":["https://openalex.org/I126345244"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Business Faculty Publications and Presentations","raw_type":"text"},{"id":"pmh:oai:scholarsarchive.byu.edu:facpub-9215","doi":null,"is_oa":false,"landing_page_url":"https://scholarsarchive.byu.edu/facpub/8285","pdf_url":null,"source":{"id":"https://openalex.org/S4377196308","display_name":"ScholarsArchive  (Brigham Young University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I100005738","host_organization_name":"Brigham Young University","host_organization_lineage":["https://openalex.org/I100005738"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Faculty Publications","raw_type":"text"}],"best_oa_location":{"id":"doi:10.2139/ssrn.2724030","doi":"https://doi.org/10.2139/ssrn.2724030","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2724030","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.7257999777793884}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":32,"referenced_works":["https://openalex.org/W1549980476","https://openalex.org/W1837119609","https://openalex.org/W1955703020","https://openalex.org/W1963579229","https://openalex.org/W1974814511","https://openalex.org/W1981198914","https://openalex.org/W1985468794","https://openalex.org/W2026831432","https://openalex.org/W2066230412","https://openalex.org/W2078485575","https://openalex.org/W2087033724","https://openalex.org/W2101483575","https://openalex.org/W2103216712","https://openalex.org/W2122576086","https://openalex.org/W2123013826","https://openalex.org/W2123551178","https://openalex.org/W2148064970","https://openalex.org/W2154115533","https://openalex.org/W2155080696","https://openalex.org/W2164533568","https://openalex.org/W2313184008","https://openalex.org/W2406751456","https://openalex.org/W2564945128","https://openalex.org/W2905259885","https://openalex.org/W3121134766","https://openalex.org/W3121181392","https://openalex.org/W3121379018","https://openalex.org/W3121854763","https://openalex.org/W3123248310","https://openalex.org/W3123572667","https://openalex.org/W3123652280","https://openalex.org/W3126048097"],"related_works":["https://openalex.org/W3123572667","https://openalex.org/W2056490989","https://openalex.org/W20199496","https://openalex.org/W1837119609","https://openalex.org/W3216870212","https://openalex.org/W3111639736","https://openalex.org/W7172308585","https://openalex.org/W4210467251","https://openalex.org/W7216866608","https://openalex.org/W4414175331"],"abstract_inverted_index":{"ABSTRACT":[0],"This":[1],"paper":[2],"examines":[3],"factors":[4],"affecting":[5],"non-accounting":[6],"business":[7,38,126],"professionals'":[8],"willingness":[9,92],"to":[10,33,57,93,111,113],"work":[11,114],"in":[12,31,115,139,163],"internal":[13,45,64,78,97,116,140,156],"auditing.":[14],"In":[15],"a":[16,60,164],"2":[17],"\u00d7":[18],"6":[19],"experiment":[20],"with":[21,70],"502":[22],"participants":[23,52,107],"from":[24],"across":[25],"the":[26,75,174,179],"country,":[27],"we":[28,128],"find":[29,102,129],"that,":[30],"contrast":[32],"prior":[34],"research":[35],"examining":[36],"accountants,":[37],"professionals":[39],"have":[40],"relatively":[41],"favorable":[42,50],"views":[43],"of":[44,77,124,173],"audit.":[46,117],"Although":[47],"they":[48,169],"hold":[49],"views,":[51],"were":[53],"still":[54],"less":[55,109],"likely":[56,110],"apply":[58,94,112],"for":[59,95],"position":[61,69],"labeled":[62],"as":[63],"audit":[65,98,141,157],"than":[66],"an":[67,71,96,121],"identical":[68],"alternate":[72],"label.":[73],"Varying":[74],"structure":[76],"audit,":[79],"including":[80],"job":[81],"responsibilities,":[82],"career":[83],"path,":[84],"and":[85],"sourcing":[86],"arrangement,":[87],"did":[88],"not":[89],"affect":[90],"participants'":[91],"position.":[99],"We":[100],"also":[101],"that":[103,130],"high":[104],"academically":[105,132,148],"performing":[106,133,149],"are":[108],"Finally,":[118],"based":[119],"on":[120],"additional":[122],"survey":[123],"46":[125],"students,":[127],"lower":[131],"students":[134,150],"would":[135,151],"be":[136,152],"more":[137,153,159,171],"interested":[138,154],"if":[142,155,168],"it":[143],"paid":[144],"more,":[145],"but":[146],"higher":[147],"performed":[158],"interesting":[160],"work,":[161],"was":[162],"preferred":[165],"company/field,":[166],"or":[167],"had":[170],"understanding":[172],"profession.":[175],"Data":[176],"Availability:":[177],"Contact":[178],"authors.":[180]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":7},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":7},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1}],"updated_date":"2026-10-17T09:40:24.721904","created_date":"2021-02-01T00:00:00"}