References

• 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
• 1983Agency Problems, Auditing, and the Theory of the Firm: Some Evidence1,288 cited
• 2004Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia1,074 cited
• 2009Internal Audit Quality and Earnings Management634 cited
• 2003Causes, consequences, and deterence of financial statement fraud585 cited
• 2002Auditor independence and fee dependence440 cited
• 2010Internal audit independence and objectivity: emerging research opportunities251 cited
• 2006Auditing and assurance services247 cited
• 2014Who's Really in Charge? Audit Committee versus CFO Power and Audit Fees243 cited
• 2009A critical analysis of the independence of the internal audit function: evidence from Australia231 cited
• 2005Does the Provision of Nonaudit Services Affect Investor Perceptions of Auditor Independence?223 cited
• 2018Audit Committee Effectiveness and Company Performance: Evidence from Jordan184 cited
• 2018The impact of internal audit function characteristics on internal control quality132 cited
• 2001Professionalism vs Commercialism: The Association Between Non‐Audit Services (NAS) and Audit Independence125 cited