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Internal Auditors’ Characteristics and Audit Fees: Evidence from Egyptian Firms
16 references·2 citing·45 second hop
Internal Auditors’ Characteristics and Audit Fees: Evidence from Egyptian Firms (2013)Internal Auditors’ Characteristics and Au…An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements (2019)An Audit of Internal Control …Internal Audit Quality and Earnings Management (2009)Internal Audit Quality and Ea…Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision* (2008)Internal Audit Sourcing Arran…Impact of family dominance on monitoring of earnings management by audit committees: Evidence from Hong Kong (2007)Impact of family dominance on…The use of internal audit by Australian companies (2006)The use of internal audit by …Relation between external audit fees, audit committee characteristics and internal audit (2006)Relation between external aud…Internal Auditors’ Assessment of their Contribution to Financial Statement Audits: The Relation with Audit Committee and Internal Audit Function Characteristics (2006)Internal Auditors’ Assessment…Factors Associated with U.S. Public Companies' Investment in Internal Auditing (2005)Factors Associated with U.S. …The Impact of Internal Auditor Compensation and Role on External Auditors' Planning Judgments and Decisions (2001)The Impact of Internal Audito…The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution (2001)The Contribution of Internal …Voluntary Demand for Internal and External Auditing by Family Businesses (2000)Voluntary Demand for Internal…The Production of Audit Services: Evidence from a Major Public Accounting Firm (1994)The Production of Audit Servi…An Examination of Auditors' Decisions to Use Internal Auditors as Assistants: The Effect of Inherent Risk* (1993)An Examination of Auditors' D…The effect of audit firm size on audit prices (1984)The effect of audit firm size…Independent Auditor Judgment in the Evaluation of Internal Audit Functions (1983)Independent Auditor Judgment …The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Does Reliance on Internal Auditors’ Work Reduced the External Audit Cost and External Audit Work? (2014)Does Reliance on Internal Aud…Coordination and Cooperation between Internal and External Auditors (2014)Coordination and Cooperation …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Corporate governance, firm characteristics and risk management committee formation in Australian companies (2009)Monitoring Effects of the Internal Audit Function: Agency Theory versus other Explanatory Variables (2010)Internal Audit's Role in GHG Emissions and Energy Reporting: Evidence from Audit Committees, Senior Accountants, and Internal Auditors (2013)Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor size and audit quality (1981)The impact of improved auditor independence on audit market concentration in China (1999)The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing (2003)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Separation of Ownership and Control (1983)Large Shareholders and Corporate Control (1986)Corporate Ownership Around the World (1999)Research on Accounting in Family Firms: Past Accomplishments and Future Challenges (2010)Understanding and Contributing to the Enigma of Corporate Social Responsibility (CSR) Assurance in the United States (2014)Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports (2016)Auditor brand name reputations and industry specializations (1995)Audit Committee Characteristics and Restatements (2004)Governance structures, ethnicity, and audit fees of Malaysian listed firms (2006)Corporate Governance Quality, Audit Fees and Non‐Audit Services Fees (2011)Further Evidence from Meta‐Analysis of Audit Fee Research (2012)Detecting Earnings Management. (1995)Corporate Governance and Equity Prices (2003)Performance matched discretionary accrual measures (2005)Corporate governance, accounting and finance: A review (2010)Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions (2011)Audit committee financial expertise and earnings management: The role of status (2014)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)A review of archival auditing research (2014)Agency Problems and Residual Claims (1983)Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms (2000)Antecedents and organisational performance implications of internal audit effectiveness (2010)The effectiveness of internal corporate governance and audit quality: the role of ownership concentration – Malaysian evidence (2018)The impact of internal audit function characteristics on internal control quality (2018)Specification Tests in Econometrics (1978)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Determinants of Audit Committee Diligence (2007)The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports (2014)Audit Fees and Auditor Size: Further Evidence (1986)Audit effort and earnings management (2007)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing (2004)A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities (2015)Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence (2015)
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References

  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1984The effect of audit firm size on audit prices694 cited
  • 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited
  • 2009Internal Audit Quality and Earnings Management634 cited
  • 2006Relation between external audit fees, audit committee characteristics and internal audit432 cited
  • 2001The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution388 cited
  • 2000Voluntary Demand for Internal and External Auditing by Family Businesses294 cited
  • 2005Factors Associated with U.S. Public Companies' Investment in Internal Auditing273 cited
  • 2006The use of internal audit by Australian companies261 cited
  • 2006Internal Auditors’ Assessment of their Contribution to Financial Statement Audits: The Relation with Audit Committee and Internal Audit Function Characteristics209 cited
  • 2007Impact of family dominance on monitoring of earnings management by audit committees: Evidence from Hong Kong194 cited
  • 2008Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision*175 cited
  • 1983Independent Auditor Judgment in the Evaluation of Internal Audit Functions130 cited
  • 2001The Impact of Internal Auditor Compensation and Role on External Auditors' Planning Judgments and Decisions

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115 cited
  • 1993An Examination of Auditors' Decisions to Use Internal Auditors as Assistants: The Effect of Inherent Risk*111 cited
  • 2019An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements110 cited
  • Cited by

    • 2014Coordination and Cooperation between Internal and External Auditors21 cited
    • 2014Does Reliance on Internal Auditors’ Work Reduced the External Audit Cost and External Audit Work?19 cited