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The Effect of Internal Audit Function Quality and Internal Audit Contribution to External Audit on Audit Fees
16 references·12 citing·42 second hop
The Effect of Internal Audit Function Quality and Internal Audit Contribution to External Audit on Audit Fees (2015)The Effect of Internal Audit Function Qua…Further Evidence from Meta‐Analysis of Audit Fee Research (2012)Further Evidence from Meta‐An…Corporate Governance Quality, Audit Fees and Non‐Audit Services Fees (2011)Corporate Governance Quality,…The Role of the Internal Audit Function in the Disclosure of Material Weaknesses (2010)The Role of the Internal Audi…Internal Audit Quality and Earnings Management (2009)Internal Audit Quality and Ea…Identifying Organizational Drivers of Internal Audit Effectiveness (2009)Identifying Organizational Dr…Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)Evidence on the Audit Risk Mo…Audit committee effectiveness: informal processes and behavioural effects (2007)Audit committee effectiveness…Relation between external audit fees, audit committee characteristics and internal audit (2006)Relation between external aud…Governance structures, ethnicity, and audit fees of Malaysian listed firms (2006)Governance structures, ethnic…Auditors' Response to Political Connections and Cronyism in Malaysia (2006)Auditors' Response to Politic…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…The Association between Audit Committee Characteristics and Audit Fees (2003)The Association between Audit…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 …Auditing, Consulting, and Auditor Independence (1984)Auditing, Consulting, and Aud…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Whistleblowing regulations and the role of audit committees: insight from interviews (2021)Whistleblowing regulations an…What do audit committees do? Transparency and impression management (2021)What do audit committees do? …Outsourced internal audit function and real earnings management: The role of industry and firm expertise of external providers (2021)Outsourced internal audit fun…Internal audit functions, financial reporting quality and moderating effect of senior management support (2021)Internal audit functions, fin…Internal audit findings, audit committees, and firm performance evidence from UK (2021)Internal audit findings, audi…Correlates of internal audit function involvement in sustainability audits (2020)Correlates of internal audit …Conceptual framework of internal Sharīʿah audit effectiveness factors in Islamic banks (2020)Conceptual framework of inter…Is the type of outsourced internal audit function provider associated with audit efficiency? Empirical evidence from Oman (2019)Is the type of outsourced int…Manifold Conceptions of the Internal Auditing of Risk Culture in the Financial Sector (2018)Manifold Conceptions of the I…External auditor reliance on the work of the internal audit function in Jordanian listed companies (2018)External auditor reliance on …Exploring the association between the content of internal audit disclosures and external audit fees: Evidence from Sweden (2018)Exploring the association bet…Related party transactions and audit fees: the role of the internal audit function (2017)Related party transactions an…Auditor brand name reputations and industry specializations (1995)Audit Committee Characteristics and Restatements (2004)Auditor size and audit quality (1981)Agency Problems and Residual Claims (1983)Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition (1985)THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY (2004)Strengthening the Financial Reporting System: Can Audit Committees Deliver? (2009)Connecting the Dots: Bringing External Corporate Governance into the Corporate Governance Puzzle (2015)Institutions, Institutional Change and Economic Performance (1990)Institutions, Institutional Change and Economic Performance (1991)Performance matched discretionary accrual measures (2005)Political connection and cost of debt: Some Malaysian evidence (2012)Corporate lobbying, political connections, and the bailout of banks (2013)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)Detecting Earnings Management. (1995)Corporate Governance and Equity Prices (2003)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)A review of archival auditing research (2014)Auditor independence, ‘low balling’, and disclosure regulation (1981)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)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The market pricing of accruals quality (2005)Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002 (2007)Internal control and management guidance (2009)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Questionnaire Design and Attitude Measurement. (1968)How new top managers use control systems as levers of strategic renewal (1994)Organized Uncertainty (2007)Factors affecting the internal audit effectiveness: A survey of the Saudi public sector (2014)A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities (2015)Internal audit effectiveness: operationalization and influencing factors (2019)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)A Survey of Corporate Governance (1997)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)
this work references cited by second hop

References

  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2002Board Characteristics and Audit Fees*942 cited
  • 1984Auditing, Consulting, and Auditor Independence940 cited
  • 2003The Association between Audit Committee Characteristics and Audit Fees703 cited
  • 2008Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*695 cited
  • 2009Internal Audit Quality and Earnings Management634 cited
  • 2009Identifying Organizational Drivers of Internal Audit Effectiveness445 cited
  • 2006Relation between external audit fees, audit committee characteristics and internal audit432 cited
  • 2006Auditors' Response to Political Connections and Cronyism in Malaysia417 cited
  • 2001The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution388 cited
  • 2006Governance structures, ethnicity, and audit fees of Malaysian listed firms356 cited
  • 2011Corporate Governance Quality, Audit Fees and Non‐Audit Services Fees349 cited
  • 2010The Role of the Internal Audit Function in the Disclosure of Material Weaknesses329 cited

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2007
Audit committee effectiveness: informal processes and behavioural effects
310 cited
  • 2012Further Evidence from Meta‐Analysis of Audit Fee Research286 cited
  • Cited by

    • 2020Correlates of internal audit function involvement in sustainability audits55 cited
    • 2021Internal audit functions, financial reporting quality and moderating effect of senior management support48 cited
    • 2017Related party transactions and audit fees: the role of the internal audit function45 cited
    • 2018External auditor reliance on the work of the internal audit function in Jordanian listed companies41 cited
    • 2020Conceptual framework of internal Sharīʿah audit effectiveness factors in Islamic banks34 cited
    • 2019Is the type of outsourced internal audit function provider associated with audit efficiency? Empirical evidence from Oman30 cited
    • 2018Manifold Conceptions of the Internal Auditing of Risk Culture in the Financial Sector29 cited
    • 2021What do audit committees do? Transparency and impression management29 cited
    • 2021Whistleblowing regulations and the role of audit committees: insight from interviews28 cited
    • 2018Exploring the association between the content of internal audit disclosures and external audit fees: Evidence from Sweden24 cited
    • 2021Outsourced internal audit function and real earnings management: The role of industry and firm expertise of external providers22 cited
    • 2021Internal audit findings, audit committees, and firm performance evidence from UK19 cited