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Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms
16 references·9 citing·45 second hop
Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms (2010)Internal audit department characteristics…Corporate disclosures by family firms (2007)Corporate disclosures by fami…Relation between external audit fees, audit committee characteristics and internal audit (2006)Relation between external aud…Board Composition: Balancing Family Influence in S&P 500 Firms (2004)Board Composition: Balancing …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees* (2003)Discretionary Accounting Accr…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Corporate Governance in Asia: A Survey (2002)Corporate Governance in Asia:…Board Characteristics and Audit Fees* (2002)Board Characteristics and Aud…The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution (2001)The Contribution of Internal …Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms (2000)Fraudulent Financial Reportin…Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong (2000)Auditor Industry Specializati…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Earnings Asan Explanatory Variable for Returns (1991)Earnings Asan Explanatory Var…The effect of audit firm size on audit prices (1984)The effect of audit firm size…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Examining the critical factors of internal audit effectiveness from internal auditors’ perspective: Moderating role of extrinsic rewards (2023)Examining the critical factor…Are Internal Audits Associated with Reductions in Perceived Risk? 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Governance, Long–Term Orientations, and Sustainable Capability (2006)ESG performance and firm value: The moderating role of disclosure (2017)
this work references cited by second hop

References

  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
  • 2004Board Composition: Balancing Family Influence in S&P 500 Firms1,154 cited
  • 2007Corporate disclosures by family firms1,090 cited
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  • 2002Corporate Governance in Asia: A Survey965 cited
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  • 2003Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees*486 cited
  • 2000Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong471 cited
  • 2006Relation between external audit fees, audit committee characteristics and internal audit

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432 cited
  • 2001The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution388 cited
  • Cited by

    • 2020Are Internal Audits Associated with Reductions in Perceived Risk?66 cited
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    • 2012AUDIT COMMITTEE AND INTERNAL AUDIT: IMPLICATIONS ON AUDIT QUALITY55 cited
    • 2023Examining the critical factors of internal audit effectiveness from internal auditors’ perspective: Moderating role of extrinsic rewards53 cited
    • 2017Related party transactions and audit fees: the role of the internal audit function45 cited
    • 2013Custos de auditoria e governança corporativa29 cited
    • 2013Internal Auditors’ Characteristics and Audit Fees: Evidence from Egyptian Firms22 cited
    • 2019Going Global: Factors Influencing the Internationalization of the Internal Audit Function21 cited
    • 2017Are Internal Audits Associated with Reductions in Operating, Financial Reporting, and Compliance Risk?18 cited