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The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence
9 references·6 citing·44 second hop
The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence (1999)The Effects of Internal Audit Outsourcing…Outsourcing and Audit Risk for Internal Audit Services (2000)Outsourcing and Audit Risk fo…Research in Accounting Regulation (1993)Research in Accounting Regula…Management accounting (1991)Management accountingAn Examination of the Influence of CPA Firm Type, Size, and MAS Provision on Loan Officer Decisions and Perceptions (1985)An Examination of the Influen…Auditor independence and nonaudit services (1983)Auditor independence and nona…Auditor size and audit quality (1981)Auditor size and audit qualityAuditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…The Economic Role of the Audit in Free and Regulated Markets (1980)The Economic Role of the Audi…Questionnaire Design and Attitude Measurement. (1968)Questionnaire Design and Atti…Auditor‐provided non‐audit services and perceived audit quality: Evidence from the cost of equity and debt capital (2022)Auditor‐provided non‐audit se…The Impact of Cybersecurity Risk Management Examinations and Cybersecurity Incidents on Investor Perceptions and Decisions (2020)The Impact of Cybersecurity R…Belief perseverance among accounting practitioners regarding the effect of non-audit services on auditor independence (2010)Belief perseverance among acc…State Accountancy Regulators' Perceptions of Independence of External Auditors When Performing Internal Audit Activities for Nonpublic Clients (2007)State Accountancy Regulators'…Internal Audit Outsourcing: An Analysis of Self-Regulation by the Accounting Profession (2007)Internal Audit Outsourcing: A…Audit, Nonaudit, and Information Technology Fees: Some Empirical Evidence (2003)Audit, Nonaudit, and Informat…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)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)Moral Hazard and Observability (1979)Multitask Principal–Agent Analyses: Incentive Contracts, Asset Ownership, and Job Design (1991)The Firm as an Incentive System (1994)Organisational change, outsourcing and the impact on management accounting (2005)External auditors’ reliance on internal audit: the impact of sourcing arrangements and consulting activities (2009)Information Technology Outsourcing: A Taxonomy of Prior Studies and Directions for Future Research (2011)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Statistical principles in experimental design. (1962)Within-subjects designs: To use or not to use? (1976)Disclosure regulation and public policy a sociohistorical reappraisal (1982)The Impact of Nonaudit Service Fee Levels on Investors' Perception of Auditor Independence (2008)EC Green Paper Proposals and Audit Quality (2012)The impact of Big 4 consulting on audit reporting lag and restatements (2017)Auditor Credibility and Auditor Changes (1983)Auditing, Consulting, and Auditor Independence (1984)The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence (1999)The Effect of Internal Audit Outsourcing on Financial Analysts' Perceptions of External Auditor Independence (2001)Factors influencing auditor independence: Malaysian loan officers' perceptions (2005)Industry Specialization by Auditors (1999)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Earnings Quality and Auditor Independence: An Examination Using Non-Audit Fee Data (2002)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)Does Mandated Disclosure Induce a Structural Change in the Determinants of Nonaudit Service Purchases? (2011)The Effect of Audit Committee Characteristics on Financial Restatements in Malaysia (2018)The measurement of civic scientific literacy (1998)Destination Positioning Analysis through a Comparison of Cognitive, Affective, and Conative Perceptions (2004)Through a Glass Darkly: Information Technology Design, Identity Verification, and Knowledge Contribution in Online Communities (2007)Accounting activities, security prices, and class action lawsuits (1984)The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies (1995)Mandatory audit firm rotation and audit quality (2008)Accounting data for value chain analysis (1989)Developing a frame of reference for ex-ante IT/IS investment evaluation (2002)Extending Institutional Analysis through Theoretical Triangulation: Regulation and Activity-Based Costing in Portuguese Telecommunications (2007)The Impact of Financial Information and Voluntary Disclosures on Contributions to Not-For-Profit Organizations (2007)When is Administrative Efficiency Associated With Charitable Donations? (2007)Building Nonprofit Financial Capacity (2013)
this work references cited by second hop

References

  • 1981Auditor size and audit quality5,862 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 1968Questionnaire Design and Attitude Measurement.1,480 cited
  • 1991Management accounting320 cited
  • 1980The Economic Role of the Audit in Free and Regulated Markets250 cited
  • 1993Research in Accounting Regulation163 cited
  • 1985An Examination of the Influence of CPA Firm Type, Size, and MAS Provision on Loan Officer Decisions and Perceptions119 cited
  • 2000Outsourcing and Audit Risk for Internal Audit Services89 cited
  • 1983Auditor independence and nonaudit services72 cited

Cited by

  • 2003Audit, Nonaudit, and Information Technology Fees: Some Empirical Evidence41 cited
  • 2020The Impact of Cybersecurity Risk Management Examinations and Cybersecurity Incidents on Investor Perceptions and Decisions33 cited
  • 2007State Accountancy Regulators' Perceptions of Independence of External Auditors When Performing Internal Audit Activities for Nonpublic Clients28 cited
  • 2010Belief perseverance among accounting practitioners regarding the effect of non-audit services on auditor independence24 cited
  • 2007Internal Audit Outsourcing: An Analysis of Self-Regulation by the Accounting Profession18 cited

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  • 2022Auditor‐provided non‐audit services and perceived audit quality: Evidence from the cost of equity and debt capital17 cited