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The purpose of this paper is to investigate how internal auditors’ performance reputation for auditing and assurance engagements affects corporate managers’ reliance on their consulting recommendations.

This study conducted a 2 × 2 between-subjects experiment in which 103 MBA students were randomly assigned to one of the four conditions. This paper uses analysis of covariance to analyze the data.

The results show that internal auditors’ reputation for performing assurance engagements positively influences managers’ reliance on their consulting recommendations. In addition, managers’ compensation structure affects their perceptions of the importance of the decision, and the perceived decision importance in turn partially moderates the effect of internal auditors’ performance reputation on managers’ reliance decision.

This paper advances the understanding of the consulting function of the internal audit function (IAF) and provides evidence on how internal auditors’ performance in one field (assurance) affects management’s perception of their performance in the other field (consulting).

The findings of this paper should be particularly interesting to the parties that are responsible for training internal auditors by highlighting the importance of strengthening internal auditors’ capability of performing consulting service with respect to business operation.

This study is one of the few studies that examine how internal auditors’ consulting recommendations affect managerial decisions in an operational setting. The findings of the interdependence between the assurance and consulting components of the IAF advance the growing research stream of internal audit and its impact on management decision-making.

This study’s purpose is to examine whether providing prior consulting services influences internal auditors’ subsequent assessments when providing assurance services to assist management in its assessment of internal control over financial reporting. A behavioral experiment is used, with internal auditors as participants. We provide some evidence that internal auditors who perform prior consulting services are less likely than others to conclude that an identified control deficiency is a material weakness, but only when the deficiency is directly related to the prior consulting services performed. Limitations include relatively small sample sizes and manipulation check failure rates that, although consistent with several prior studies, are somewhat high. If internal auditors have provided consulting services, they may want to consider limiting the assurance services provided to management that are more directly related to their consulting services. While prior studies have examined the effects of internal auditors’ role in designing internal controls on subsequent services, this is the first study to focus on the impact of providing internal audit consulting services on subsequent assurance services.

This research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality.

The authors conduct a 2 × 2 between-subjects experiment among upper and middle managers where the use of data analytics and the performance of consulting activities by internal auditors are manipulated.

Results highlight the importance of internal auditor use of data analytics and performance of consulting activities to improve perceived IA quality. First, managers perceive internal auditors as more competent when the auditors use data analytics. Second, managers perceive internal auditors’ recommendations as more relevant when the auditors perform consulting activities. Finally, managers perceive an improvement in the quality of relationships with internal auditors when auditors perform consulting activities, which is strengthened when internal auditors combine the use of data analytics and the performance of consulting activities.

From a theoretical perspective, this research builds on the IA quality framework by considering digitalization as a contextual factor. This research focused on the perceptions of one major stakeholder of the IA function: senior management. Future research should investigate the perceptions of other stakeholders and other contextual factors.

This research suggests that internal auditors should prioritize the development of the consulting role in their function and develop their digital expertise, especially expertise in data analytics, to improve perceived IA quality.

This research tests the impacts of the use of data analytics and the performance of consulting activities on perceived IA quality holistically, by testing Trotman and Duncan’s (2018) framework using an experiment.

Internal consulting groups (ICGs) can offer the management of large organisations, including those in the public sector, with efficient and effective means of achieving improvement and responding to pressures such as reduced resources. Those charged with developing an ICG should follow an institution building approach. Through the ICG′s early, growth and mature stages, key principles and issues of an institutional development plan must be addressed and reasonable goals set. Top management commitment to the plan is vital to its success.

This research aims to explore whether recent audit reforms have improved auditor objectivity when performing non-audit services.

In two separate experiments, the authors tested whether external and internal auditors' inventory obsolescence judgments are influenced by their client's (or company's) role as the buyer or seller in an acquisition setting.

External auditors assessed the likelihood of inventory obsolescence objectively, regardless of their consulting role in the acquisition setting. Internal auditors assessed the likelihood of inventory obsolescence as higher when consulting for the buyer than when consulting for the seller, consistent with the supposition that the buyer would prefer to write-down inventory and negotiate a lower purchase price, whereas the seller would prefer the inventory not be written down.

From a regulatory perspective, external auditors may be relying too much on the work of internal auditors if internal auditors' lack of objectivity as consultants extends to their assurance role.

This paper extends prior research in the area of internal and external auditor objectivity and is the first paper to include both subject groups in the same experiment. It also addresses the current policy issues that may have a significant effect on audit quality and auditor liability.

In many organizations, professionals who were once in supportive roles or considered subject matter experts are now expected to take a consulting role in order to facilitate change in their area of expertise. Most, whilst skilled and knowledgeable in their field, have no training in the skills required to be a successful consultant and agent of change. They need to understand and manage the process of consulting and develop new skills; one of the key skill‐sets is interpersonal influence. This article aims to focus on the issues.

The authors develop in detail the applications of influence skills to the process of internal consulting.

Good influence skills are essential for success as an internal consultant, since by definition people in that role cannot mandate change. Both expressive and receptive influence behaviors are useful at various phases of the consulting process. Developing the skills and knowing when and how to use the different behaviors described can be invaluable to professionals in an internal consulting role.

This is not a research paper, but the authors are open to suggestions as to research possibilities.

Anyone in an internal consulting role can gain value from thinking of him or herself as an influencer and being thoughtful in how he or she uses influence skills to achieve the results required or expected from a specific consulting engagement or project.

An open discussion about mutual influence skills and strategies can enhance working relationships and make it easier to achieve results in complex organizations and situations.

Very little has been studied or written about the skills required to be an internal consultant, though much has been written about the process of external consulting. The authors' observations and experience have led them to conclude that the roles are quite different and that internal consultants must depend on their interpersonal influence skills to a greater degree in order to achieve successful results.

This study investigates the characteristics of business and management consulting firms (firm size, international affiliation and scope of operation) affecting the adoption rate (i.e. recency of adopting big data analytics (BDA) as a new idea) and usage level of BDA. Ten critical areas of BDA application to business and management consulting were investigated, (1) Human Resource Management; (2) Risk Management; (3) Financial Advisory Services; (4) Innovation and Strategy; (5) Brand Building and Product Positioning; (6) Market Research/Diagnostic Studies; (7) Scenario-Based Planning/Business Simulation; (8) Information Technology; (9) Internal Control/Internal Audit; and (10) Taxation and Tax Management.

Survey data was obtained through a structured questionnaire from one hundred and eighteen (118) consultants in Nigeria from diverse consulting firm settings in terms of size, international affiliation and scope of operation (Big 4/non-Big 4 firms). Data was analyzed using descriptive statistics, cluster analysis, multivariate analysis of variance (MANOVA), multivariate discriminant analysis and multivariable logistic regression.

Whereas organizational characteristics such as firm size, international affiliation and scope of operation significantly determine the adoption rate of BDA, two attributes (international affiliation and scope of operation) significantly explain BDA usage level. Internationally affiliated consulting firms are more likely to record higher usage level of BDA than local firms. Also, the usage level of BDA by the Big 4 accounting/consulting firms is expected to be higher in comparison to non-Big 4 firms.

Contrary to common knowledge that firm size is positively associated with the adoption of an innovation, the study found no evidence to support this claim in respect of the diffusion of BDA. Overall, it appears that the scope of operation is the strongest organizational factor affecting the diffusion of BDA among consulting firms.

The study contributes to knowledge by exposing the factors promoting the uptake of BDA in a developing country. The originality of the current study stems from the consideration that it is the first, to the researchers' knowledge, to investigate the application of BDA by consulting firms in the Nigerian context. The study adds to literature on management accounting in the digital economy.

The purpose of this paper is to provide a review of the recent literature on internal audit independence and objectivity and discuss opportunities for future research. The topics examined are the organizational status of internal audit, the internal auditor's dual role as a provider of assurance and consulting activities, internal audit's involvement in risk management, outsourcing and co‐sourcing of internal audit activities, and the use of internal audit as a training ground for managers.

The approach used in this paper is a review of the literature followed by an identification of further research opportunities.

The paper summarizes the existing body of knowledge relating to internal audit independence and objectivity and identifies gaps in the literature where further research is needed.

The paper provides researchers with a useful summary of the literature on internal audit independence and objectivity and stimulates them to engage in further research in the area.

The purpose of this paper is to contribute to the literature on management and communication consulting in general, and crisis consulting in particular, by investigating how public relations and communications firms understand crises, crisis management, and crisis communication; how they see themselves practicing crisis consulting; and how they envisage the future of this field of expertise.

The study is based on 12 semi-structured in-depth expert interviews with CEOs, board members, senior consultants, and/or partners representing national and international public relations and communications firms operating in Denmark who offer crisis consulting as one of their areas of expertise.

Findings demonstrate that crisis consulting is a field in transition, moving away from the traditional focus on image crises in the media handled by former journalists, toward a new focus on issue crises involving other types of stakeholders. Findings also demonstrate that crisis consultants generate important insights into aspects of crisis management and crisis communication hitherto neglected by academic scholars.

The insights into the professional “world view” of crisis consultants will contribute to the professionalization of the field.

This is the first major study of crisis consulting as a specific field of expertise within the growing industry of management and communication consulting.