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Cogent Business & Management Volume 10, 2023 - Issue 1
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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

The relationship of internal auditors’ characteristics with external auditors’ reliance and its impact on audit efficiency: Empirical evidence from Indonesian government institutions

Rudy Usman1 Doctoral Program of Economics, Universitas Diponegoro, Semarang, Indonesia;2 Department of Accounting, Universitas Tadulako, Palu, IndonesiaCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0002-4378-3039View further author information
ORCID Icon,
Abdul Rohman3 Department of Accounting, Universitas Diponegoro, Semarang, IndonesiaORCID Iconhttps://orcid.org/0000-0001-7324-1874View further author information
ORCID Icon &
Dwi Ratmono3 Department of Accounting, Universitas Diponegoro, Semarang, IndonesiaORCID Iconhttps://orcid.org/0000-0002-0306-5622View further author information
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Article: 2191781 | Received 09 Feb 2023, Accepted 13 Mar 2023, Published online: 20 Mar 2023

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