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The Effect of Internal Audit Outsourcing on Financial Analysts' Perceptions of External Auditor Independence
8 references·16 citing·38 second hop
The Effect of Internal Audit Outsourcing on Financial Analysts' Perceptions of External Auditor Independence (2001)The Effect of Internal Audit Outsourcing …Renewing the covenant with investors (2000)Renewing the covenant with in…Some Empirical Evidence from Publicly Quoted UK Companies on the Relationship Between the Pricing of Audit and Non-audit Services (1996)Some Empirical Evidence from …Management accounting (1991)Management accountingBehavioral research in accounting (1989)Behavioral research in accoun…The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence (1986)The Effect of Nonaudit Servic…An Examination of the Influence of CPA Firm Type, Size, and MAS Provision on Loan Officer Decisions and Perceptions (1985)An Examination of the Influen…Auditing, Consulting, and Auditor Independence (1984)Auditing, Consulting, and Aud…Questionnaire Design and Attitude Measurement. (1968)Questionnaire Design and Atti…Internal audit functions, financial reporting quality and moderating effect of senior management support (2021)Internal audit functions, fin…The effects of non-audit services on auditor independence: An experimental investigation of supervisory board members’ perceptions (2019)The effects of non-audit serv…Non-audit services provided to audit clients, independence of mind and independence in appearance: latest evidence from large UK listed companies (2015)Non-audit services provided t…An Experimental Analysis of the Effects of Non‐audit Services on Auditor Independence in Appearance in the European Union: Evidence from Germany (2015)An Experimental Analysis of t…Internal audit and financial reporting in the Spanish banking industry (2012)Internal audit and financial …EC Green Paper Proposals and Audit Quality (2012)EC Green Paper Proposals and …Internal audit function: an exploratory study from Egyptian listed firms (2011)Internal audit function: an e…Information Technology Outsourcing: A Taxonomy of Prior Studies and Directions for Future Research (2011)Information Technology Outsou…External Auditor Evaluations of Outsourced Internal Auditors (2010)External Auditor Evaluations …The Effects of Internal Audit Report Disclosure on Investor Confidence and Investment Decisions (2009)The Effects of Internal Audit…Auditor Independence and the Provision of Non‐Audit Services: Perceptions by German Investors (2009)Auditor Independence and the …Impact of Post-restatement Actions Taken by a Firm on Non-professional Investors’ Credibility Perceptions (2007)Impact of Post-restatement Ac…The impact of MAS on perceived auditor independence-some evidence from Denmark (2005)The impact of MAS on perceive…The effect of non-audit services on client risk, acceptance and staffing decisions (2005)The effect of non-audit servi…Nonaudit Fees, Auditor Independence, and Bond Ratings (2004)Nonaudit Fees, Auditor Indepe…The influence of corporate governance mechanisms on the quality of financial reporting and auditing: Perceptions of auditors and directors in Singapore (2002)The influence of corporate go…Audit Fees and Auditor Size: Further Evidence (1986)The Production of Audit Services: Evidence from a Major Public Accounting Firm (1994)The determinants of audit fees—evidence from the voluntary sector (2001)The Joint Determination of Audit Fees, Non-Audit Fees, And Abnormal Accruals (2002)An examination of the relationship between internal and external audit in the Saudi Arabian corporate sector (2004)Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor size and audit quality (1981)On the Existence of an Optimal Capital Structure: Theory and Evidence (1984)Quality of internal control over financial reporting, corporate governance and credit ratings (2009)UK investors’ perceptions of auditor independence (2011)The Pricing of Audit Services: Theory and Evidence (1980)Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Audit Quality: Insights from the Academic Literature (2012)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Restoring public confidence in capital markets through auditor rotation (2006)The Corporate Social Responsibility Disclosure: A Study of Listed Companies in Bangladesh (2011)The Impact of Internal Corporate Governance on the Timeliness of Financial Reports of Jordanian Firms: Evidence using Audit and Management Report Lags (2015)Auditor Credibility and Auditor Changes (1983)The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence (1999)The provision of non-audit services by auditors let the market evolve and decide (1999)Factors influencing auditor independence: Malaysian loan officers' perceptions (2005)On the role of the organization in auditors’ client-acceptance decisions (2002)Professionalization in Action: Accountants' Attempt at Building a Network of Support for the WebTrust Seal of Assurance* (2004)Abnormal Audit Fee and Audit Quality (2012)The measurement of civic scientific literacy (1998)Destination Positioning Analysis through a Comparison of Cognitive, Affective, and Conative Perceptions (2004)Through a Glass Darkly: Information Technology Design, Identity Verification, and Knowledge Contribution in Online Communities (2007)Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions? (2005)Behavioral Ethics in Organizations: A Review (2006)The Concept of Information Overload - A Review of Literature from Organization Science, Accounting, Marketing, MIS, and Related Disciplines (2004) (2008)THE IMPACT OF BOARD COMPOSITION AND OWNERSHIP ON AUDIT QUALITY: EVIDENCE FROM LARGE UK COMPANIES (2000)The joint determination of audit fees, non-audit fees, and abnormal accruals (2006)Auditor Independence and Audit Quality (2014)Accounting data for value chain analysis (1989)Developing a frame of reference for ex-ante IT/IS investment evaluation (2002)Extending Institutional Analysis through Theoretical Triangulation: Regulation and Activity-Based Costing in Portuguese Telecommunications (2007)
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References

  • 1968Questionnaire Design and Attitude Measurement.1,480 cited
  • 1984Auditing, Consulting, and Auditor Independence940 cited
  • 1989Behavioral research in accounting741 cited
  • 1986The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence350 cited
  • 1991Management accounting320 cited
  • 1996Some Empirical Evidence from Publicly Quoted UK Companies on the Relationship Between the Pricing of Audit and Non-audit Services140 cited
  • 2000Renewing the covenant with investors132 cited
  • 1985An Examination of the Influence of CPA Firm Type, Size, and MAS Provision on Loan Officer Decisions and Perceptions119 cited

Cited by

  • 2002The influence of corporate governance mechanisms on the quality of financial reporting and auditing: Perceptions of auditors and directors in Singapore99 cited
  • 2004Nonaudit Fees, Auditor Independence, and Bond Ratings99 cited
  • 2009The Effects of Internal Audit Report Disclosure on Investor Confidence and Investment Decisions96 cited
  • 2011Internal audit function: an exploratory study from Egyptian listed firms95 cited
  • 2005The impact of MAS on perceived auditor independence-some evidence from Denmark81 cited
  • 2009Auditor Independence and the Provision of Non‐Audit Services: Perceptions by German Investors

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79 cited
  • 2011Information Technology Outsourcing: A Taxonomy of Prior Studies and Directions for Future Research76 cited
  • 2012EC Green Paper Proposals and Audit Quality63 cited
  • 2005The effect of non-audit services on client risk, acceptance and staffing decisions63 cited
  • 2019The effects of non-audit services on auditor independence: An experimental investigation of supervisory board members’ perceptions59 cited
  • 2012Internal audit and financial reporting in the Spanish banking industry58 cited
  • 2015Non-audit services provided to audit clients, independence of mind and independence in appearance: latest evidence from large UK listed companies57 cited
  • 2010External Auditor Evaluations of Outsourced Internal Auditors52 cited
  • 2021Internal audit functions, financial reporting quality and moderating effect of senior management support48 cited
  • 2007Impact of Post-restatement Actions Taken by a Firm on Non-professional Investors’ Credibility Perceptions47 cited
  • 2015An Experimental Analysis of the Effects of Non‐audit Services on Auditor Independence in Appearance in the European Union: Evidence from Germany41 cited