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Internal Audit Attributes and External Audit's Reliance on Internal Audit: Implications for Audit Fees
16 references·9 citing·42 second hop
Internal Audit Attributes and External Audit's Reliance on Internal Audit: Implications for Audit Fees (2012)Internal Audit Attributes and External Au…Internal Audit Quality and Earnings Management (2009)Internal Audit Quality and Ea…Identifying Organizational Drivers of Internal Audit Effectiveness (2009)Identifying Organizational Dr…Relation between external audit fees, audit committee characteristics and internal audit (2006)Relation between external aud…Auditors' Response to Political Connections and Cronyism in Malaysia (2006)Auditors' Response to Politic…Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms (2000)Fraudulent Financial Reportin…The Impact of Size and Age on Firm-Level Performance: Some Evidence from India (1997)The Impact of Size and Age on…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…The Production of Audit Services: Evidence from a Major Public Accounting Firm (1994)The Production of Audit Servi…DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES (1993)DETERMINANTS OF AUDIT FEES FO…Decomposing Learning by Doing in New Plants (1993)Decomposing Learning by Doing…Entry, Exit, and firm Dynamics in Long Run Equilibrium (1992)Entry, Exit, and firm Dynamic…The effect of audit firm size on audit prices (1984)The effect of audit firm size…Auditing, Consulting, and Auditor Independence (1984)Auditing, Consulting, and Aud…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…The Economic Implications of Learning by Doing (1971)The Economic Implications of …The Economic Implications of Learning by Doing (1962)The Economic Implications of …Do clients’ environmental risks affect audit pricing? Evidence from environmental violations in China (2023)Do clients’ environmental ris…Internal audit functions, financial reporting quality and moderating effect of senior management support (2021)Internal audit functions, fin…Internal audit findings, audit committees, and firm performance evidence from UK (2021)Internal audit findings, audi…Reliance on the internal auditors’ work: experiences of Swedish external auditors (2018)Reliance on the internal audi…Effective internal audit activities in local government : fact or fiction? (2017)Effective internal audit acti…Enterprise Risk Management In Private Firms: Does Ownership Structure Matter? (2016)Enterprise Risk Management In…Characteristics of non-audit services and financial restatements in Malaysia (2014)Characteristics of non-audit …Internal Auditors’ Characteristics and Audit Fees: Evidence from Egyptian Firms (2013)Internal Auditors’ Characteri…Audit Quality and Corporate Governance: Evidence from the Microfinance Industry (2012)Audit Quality and Corporate G…Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor size and audit quality (1981)The impact of improved auditor independence on audit market concentration in China (1999)The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing (2003)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Uncertain Imitability: An Analysis of Interfirm Differences in Efficiency under Competition (1982)Creative accounting or creative destruction? Firm-level productivity growth in Chinese manufacturing (2011)What Determines Productivity? (2011)Who Creates Jobs? Small versus Large versus Young (2012)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Auditor Industry Specialization and Earnings Quality (2003)Detecting Earnings Management. (1995)Corporate Governance and Equity Prices (2003)Performance matched discretionary accrual measures (2005)Corporate governance, accounting and finance: A review (2010)Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions (2011)Audit committee financial expertise and earnings management: The role of status (2014)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)A review of archival auditing research (2014)Factors Affecting the Cost of Airplanes (1936)Technical Change and the Aggregate Production Function (1957)Rational Expectations and the Theory of Price Movements (1961)Increasing Returns and Long-Run Growth (1986)On the mechanics of economic development (1988)Endogenous Technological Change (1989)Shareholder Litigation and Corporate Disclosures (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Ownership structure, corporate governance, and fraud: Evidence from China (2005)The Audit Committee Oversight Process* (2009)Audit Fees and Auditor Size: Further Evidence (1986)Audit effort and earnings management (2007)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Audit Quality: Insights from the Academic Literature (2012)The Origins of Endogenous Growth (1994)The Economic Performance of Regions (2003)
this work references cited by second hop

References

  • 1962The Economic Implications of Learning by Doing7,200 cited
  • 1971The Economic Implications of Learning by Doing6,605 cited
  • 1992Entry, Exit, and firm Dynamics in Long Run Equilibrium2,853 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
  • 1984Auditing, Consulting, and Auditor Independence940 cited
  • 1984The effect of audit firm size on audit prices694 cited
  • 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited
  • 2009Internal Audit Quality and Earnings Management634 cited
  • 1997The Impact of Size and Age on Firm-Level Performance: Some Evidence from India473 cited
  • 2009Identifying Organizational Drivers of Internal Audit Effectiveness445 cited
  • 2006Relation between external audit fees, audit committee characteristics and internal audit432 cited
  • 2006Auditors' Response to Political Connections and Cronyism in Malaysia417 cited
  • 1993Decomposing Learning by Doing in New Plants406 cited

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  • 1993DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES404 cited
  • Cited by

    • 2014Characteristics of non-audit services and financial restatements in Malaysia53 cited
    • 2021Internal audit functions, financial reporting quality and moderating effect of senior management support48 cited
    • 2023Do clients’ environmental risks affect audit pricing? Evidence from environmental violations in China30 cited
    • 2018Reliance on the internal auditors’ work: experiences of Swedish external auditors29 cited
    • 2012Audit Quality and Corporate Governance: Evidence from the Microfinance Industry26 cited
    • 2016Enterprise Risk Management In Private Firms: Does Ownership Structure Matter?22 cited
    • 2013Internal Auditors’ Characteristics and Audit Fees: Evidence from Egyptian Firms22 cited
    • 2017Effective internal audit activities in local government : fact or fiction?19 cited
    • 2021Internal audit findings, audit committees, and firm performance evidence from UK19 cited