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Internal Audit Assistance and External Audit Timeliness

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References

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2009Internal Audit Quality and Earnings Management634 cited
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1989Audit delay and the timeliness of corporate reporting*405 cited
2001The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution388 cited
1990The Effects of Time Pressure and Audit Program Structure on Audit Performance353 cited
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2010The Role of the Internal Audit Function in the Disclosure of Material Weaknesses329 cited
1975The Timeliness of the Australian Annual Report296 cited
2012The Effect of Workload Compression on Audit Quality274 cited
2005Factors Associated with U.S. Public Companies' Investment in Internal Auditing273 cited
2010Examining the Potential Benefits of Internal Control Monitoring Technology232 cited
2007Corporate Governance, Audit Quality, and the Sarbanes-Oxley Act: Evidence from Internal Audit Outsourcing

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224 cited

1996The Association Between Auditor Changes and Reporting Lags*215 cited

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2018The determinants of audit report lag: a meta-analysis177 cited
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2012A Summary of Research on External Auditor Reliance on the Internal Audit Function135 cited
2018New Perspectives in Internal Audit Research: A Structured Literature Review117 cited
2013Internal Control Quality, E gyptian Standards on Auditing and External Audit Delays: Evidence from the E gyptian Stock Exchange108 cited
2013Do investment in and the sourcing arrangement of the internal audit function affect audit delay?106 cited
2018Audit committee effectiveness and financial reporting timeliness105 cited
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2014Office-Level Characteristics of the Big 4 and Audit Report Timeliness93 cited
2014Information Technology Capability, Internal Control Effectiveness, and Audit Fees and Delays92 cited
2015The Effect of Internal Audit Function Quality and Internal Audit Contribution to External Audit on Audit Fees89 cited
2020Firm Size, Profitability, Leverage as Determinants of Audit Report Lag: Evidence From Indonesia84 cited
2017The Impact of Corporate Governance Quality on Earnings Management: Evidence from European Companies Cross‐listed in the US80 cited
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