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The Influence of Nonaudit Service Revenues and Client Pressure on External Auditors' Decisions to Rely on Internal Audit*

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References

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139 cited

1983Independent Auditor Judgment in the Evaluation of Internal Audit Functions130 cited

1993An Examination of Auditors' Decisions to Use Internal Auditors as Assistants: The Effect of Inherent Risk*111 cited

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2018IN SEARCH OF A MEASURE OF EFFECTIVENESS FOR INTERNAL AUDIT FUNCTIONS: AN INSTITUTIONAL PERSPECTIVE51 cited
2010An Analytical Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions*46 cited
2010Policy and Research Implications of Evolving Independence Rules for Public Company Auditors37 cited
2013Overview of Surrogates to Measure Audit Quality35 cited
2012Reexamining the Relationship Between Audit and Nonaudit Fees35 cited
2008Auditors' Ability to Resist Client Pressure and Culture: Perceptions in China and the United Kingdom34 cited
2016Performance Evaluations in Audit Firms: Evaluation Foci and Dysfunctional Behaviour30 cited
2016External Auditors' Involvement in the Internal Audit Function's Work Plan and Subsequent Reliance Before and After a Negative Audit Discovery26 cited
2019Internal audit standard compliance, potentially competing duties, and external auditors' reliance decision23 cited
2014Coordination and Cooperation between Internal and External Auditors21 cited