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Audit Fee Reductions from Internal Audit†Provided Assistance: The Incremental Impact of Internal Audit Characteristics

Author

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  • Lawrence J. Abbott
  • Susan Parker
  • Gary F. Peters

Abstract

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Suggested Citation

  • Lawrence J. Abbott & Susan Parker & Gary F. Peters, 2012. "Audit Fee Reductions from Internal Audit†Provided Assistance: The Incremental Impact of Internal Audit Characteristics," Contemporary Accounting Research, John Wiley & Sons, vol. 29(1), pages 94-118, March.
    • Handle: RePEc:wly:coacre:v:29:y:2012:i:1:p:94-118
    DOI: 10.1111/j.1911-3846.2011.01072.x
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    Citations

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    Cited by:

    1. Fawzi A. Al Sawalqa & Atala Qtish, 2021. "Internal Audit Function Quality and Audit Committees' Practices: Survey Evidence from Jordan," Business and Economic Research, Macrothink Institute, vol. 11(2), pages 20-43, June.
    2. Krane, Ronja & Eulerich, Marc, 2020. "Going global: Factors influencing the internationalization of the internal audit function," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
    3. Lawson, Bradley P. & Muriel, Leah & Sanders, Paula R., 2017. "A survey on firms' implementation of COSO's 2013 Internal Control–Integrated Framework," Research in Accounting Regulation, Elsevier, vol. 29(1), pages 30-43.
    4. Gu, Junjian, 2021. "FDI characteristics, industry homogeneity, and audit fees in Japanese multinationals," Journal of Multinational Financial Management, Elsevier, vol. 61(C).
    5. Wan-Hussin, Wan Nordin & Bamahros, Hasan Mohammed, 2013. "Do investment in and the sourcing arrangement of the internal audit function affect audit delay?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(1), pages 19-32.
    6. Anastassia Fedyk & James Hodson & Natalya Khimich & Tatiana Fedyk, 2022. "Is artificial intelligence improving the audit process?," Review of Accounting Studies, Springer, vol. 27(3), pages 938-985, September.
    7. Reiner Quick & Philipp Henrizi, 2019. "Experimental evidence on external auditor reliance on the internal audit," Review of Managerial Science, Springer, vol. 13(5), pages 1143-1176, November.
    8. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
    9. Lawrence J. Abbott & Brian Daugherty & Susan Parker & Gary F. Peters, 2016. "Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence," Journal of Accounting Research, Wiley Blackwell, vol. 54(1), pages 3-40, March.
    10. Markus Widmann & Florian Follert & Matthias Wolz, 2021. "What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants," Management Review Quarterly, Springer, vol. 71(2), pages 455-489, April.

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