References

• 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
• 1983Separation of Ownership and Control19,446 cited
• 1989Agency Theory: An Assessment and Review13,327 cited
• 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
• 1983Agency Problems and Residual Claims4,877 cited
• 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
• 2004Audit Committee Characteristics and Restatements1,666 cited
• 2002Board Characteristics and Audit Fees*942 cited
• 2003The Association between Audit Committee Characteristics and Audit Fees703 cited
• 2006Relation between external audit fees, audit committee characteristics and internal audit432 cited
• 2001The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution388 cited
• 2006Governance structures, ethnicity, and audit fees of Malaysian listed firms356 cited
• 1997A test of the free cash flow and debt monitoring hypotheses:299 cited
• 2008Evidence on the Impact of Internal Control and Corporate Governance on Audit Fees263 cited
• 2008