References

• 2006Relation between external audit fees, audit committee characteristics and internal audit432 cited
• 2019Consideration of Fraud in a Financial Statement Audit407 cited
• 2001The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution388 cited
• 2010The Role of the Internal Audit Function in the Disclosure of Material Weaknesses329 cited
• 2004An examination of the relationship between internal and external audit in the Saudi Arabian corporate sector140 cited
• 1991Distinctive characteristics of entities with an internal audit department and the association of the quality of such departments with errors*85 cited
• 1999The internal auditor as fraud‐buster85 cited
• 2005The Influence of Nonaudit Service Revenues and Client Pressure on External Auditors' Decisions to Rely on Internal Audit*83 cited
• 2012Internal audit and financial reporting in the Spanish banking industry58 cited
• 2003Internal auditors and the external audit: a transaction cost perspective57 cited
• 2009The Nature, Impact and Facilitation of External Auditor Reliance on Internal Auditing41 cited
• 1984A time series analysis of the effect of internal audit activities on external audit fees37 cited
• 2013Internal Auditors’ Characteristics and Audit Fees: Evidence from Egyptian Firms22 cited

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