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Internal audit functions and audit outcomes: Evidence from Indonesia
16 references·4 citing·43 second hop
Internal audit functions and audit outcomes: Evidence from Indonesia (2020)Internal audit functions and audit outcom…The Effect of Governance on Specialist Auditor Choice and Audit Fees in U.S. Family Firms (2014)The Effect of Governance on S…A review of archival auditing research (2014)A review of archival auditing…Audit Committee Effectiveness, Audit Quality and Earnings Management: An Empirical Study of the Listed Companies in Egypt (2013)Audit Committee Effectiveness…The impact of corporate governance on auditor choice: Evidence from China (2009)The impact of corporate gover…Internal Audit Quality and Earnings Management (2009)Internal Audit Quality and Ea…Evidence on the Impact of Internal Control and Corporate Governance on Audit Fees (2008)Evidence on the Impact of Int…To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games? (2007)To What Extent Does the Finan…Relation between external audit fees, audit committee characteristics and internal audit (2006)Relation between external aud…Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia (2004)Do External Auditors Perform …Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The Relationship between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience* (2001)The Relationship between Boar…The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution (2001)The Contribution of Internal …Do Analysts and Auditors Use Information in Accruals? (2001)Do Analysts and Auditors Use …Auditor Selection and Audit Committee Characteristics (2000)Auditor Selection and Audit C…A Note on the Association between Audit Firm Size and Audit Quality* (1993)A Note on the Association bet…Auditor size and audit quality (1981)Auditor size and audit qualityMapping the landscape of internal auditing effectiveness study: a bibliometric approach (2024)Mapping the landscape of inte…A perspective on the whistleblowing intention of internal auditors: an integrated ethical decision-making model (2024)A perspective on the whistleb…Audit services and financial reporting quality: The role of accounting expertise auditors (2023)Audit services and financial …The effect of audit fees on disclosure quality in Jordan (2020)The effect of audit fees on d…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Earnings Management During Import Relief Investigations (1991)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions. (1998)The Effect of Audit Quality on Earnings Management* (1998)Do investors overvalue firms with bloated balance sheets? (2004)Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions (2012)Earnings management and annual report readability (2016)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)Agency Problems and the Theory of the Firm (1980)Agency Problems and Residual Claims (1983)Strengthening the Financial Reporting System: Can Audit Committees Deliver? (2009)Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms (2010)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Corporate governance in emerging markets: A survey (2012)Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most (2012)Corporate Governance in China: A Survey (2020)CSR and Assurance Services: A Research Agenda (2014)The digital transformation of external audit and its impact on corporate governance (2019)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)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)Board Characteristics, Audit Committee Characteristics and Abnormal Accruals (2006)Audit Committee and Firm Value: Evidence on Outside Top Executives as Expert‐Independent Directors (2008)Audit committee characteristics and firm performance during the global financial crisis (2011)
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References

  • 1981Auditor size and audit quality5,862 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2014A review of archival auditing research3,184 cited
  • 2004Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia1,074 cited
  • 2001Do Analysts and Auditors Use Information in Accruals?752 cited
  • 2009Internal Audit Quality and Earnings Management634 cited
  • 2000Auditor Selection and Audit Committee Characteristics586 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
  • 2001The Relationship between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience*324 cited
  • 2008Evidence on the Impact of Internal Control and Corporate Governance on Audit Fees263 cited
  • 1993A Note on the Association between Audit Firm Size and Audit Quality*253 cited
  • 2009The impact of corporate governance on auditor choice: Evidence from China244 cited
  • 2007To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games?188 cited

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  • 2014The Effect of Governance on Specialist Auditor Choice and Audit Fees in U.S. Family Firms173 cited
  • 2013Audit Committee Effectiveness, Audit Quality and Earnings Management: An Empirical Study of the Listed Companies in Egypt154 cited
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    • 2023Audit services and financial reporting quality: The role of accounting expertise auditors35 cited
    • 2024Mapping the landscape of internal auditing effectiveness study: a bibliometric approach30 cited
    • 2020The effect of audit fees on disclosure quality in Jordan30 cited
    • 2024A perspective on the whistleblowing intention of internal auditors: an integrated ethical decision-making model10 cited