References

• 2009Internal Audit Quality and Earnings Management634 cited
• 2001The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution388 cited
• 1981Accounting and human information processing : theory and applications372 cited
• 2010The Role of the Internal Audit Function in the Disclosure of Material Weaknesses329 cited
• 2014The Impact of Internal Audit Function Quality and Contribution on Audit Delay193 cited
• 2001Application of the Business Risk Audit Model: A Field Study186 cited
• 2004Board Models in Europe – Recent Developments of Internal Corporate Governance Structures in Germany, the United Kingdom, France, and Italy186 cited
• 2011The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor's Reliance Decision180 cited
• 1997Principles of External Auditing178 cited
• 2008Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision*175 cited
• 2006The Effectiveness of Corporate Governance in One-Tier and Two-Tier Board Systems – Evidence from the UK and Germany –164 cited
• 2005Judgment and Choice163 cited
• 2005Weighing the past and the future in decision making153 cited
• 1999Are Audit Program Plans Risk-Adjusted?149 cited