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The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution

Citations

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Cited by:

  1. Marc Eulerich & Carolin van Uum, 2017. "Die Interne Revision als Unterstützer von Vorstand und Aufsichtsrat [The Internal Audit Function between Executive and Supervisory Board]," Schmalenbach Journal of Business Research, Springer, vol. 69(3), pages 275-310, September.
  2. Elisabeth Bertin & Christophe Godowski, 2010. "Interactions entre les acteurs du processus global d'audit et gouvernance de l'entreprise : une étude exploratoire," Post-Print hal-00477399, HAL.
  3. Like Jiang & Paul André & Chrystelle Richard, 2018. "An international study of internal audit function quality," Accounting and Business Research, Taylor & Francis Journals, vol. 48(3), pages 264-298, April.
  4. Steven DeSimone, 2018. "Internal Audit and Financial Reporting Quality in the Public Sector," Working Papers 1802, College of the Holy Cross, Department of Economics.
  5. Peter J. Baldacchino & Louanna Fiteni & Francis Bugeja & Simon Grima, 2021. "The Evolution of Internal Auditing at a Central Bank: The Maltese Experience," European Research Studies Journal, European Research Studies Journal, vol. 0(2 - Part ), pages 628-654.
  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. Redhwan Ahmed Al-Dhamari & Bakr Al-Gamrh & Ku Nor Izah Ku Ismail & Samihah Saad Haji Ismail, 2018. "Related party transactions and audit fees: the role of the internal audit function," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(1), pages 187-212, March.
  8. Ganesh Krishnamoorthy & Mario Maletta, 2016. "The contingent effects of board independence and audit committee effectiveness on internal audit reliance: a pre-SOX perspective," International Journal of Accounting and Finance, Inderscience Enterprises Ltd, vol. 6(1), pages 62-85.
  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. Shan, Yuan George & Troshani, Indrit & Richardson, Grant, 2015. "An empirical comparison of the effect of XBRL on audit fees in the US and Japan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(2), pages 89-103.
  11. repec:zbw:bofrdp:2013_013 is not listed on IDEAS
  12. Ýrem Nuhoðlu & Audrey A. Gramling & David A. Wood, 2014. "Are the Activities of the Internal Audit Function Associated with Audit Committee Quality Factors?," Bogazici Journal, Review of Social, Economic and Administrative Studies, Bogazici University, Department of Economics, vol. 28(1), pages 27-46.
  13. Ahsan Habib & Mostafa Monzur Hasan & Ahmed Al-Hadi, 2018. "Money laundering and audit fees," Accounting and Business Research, Taylor & Francis Journals, vol. 48(4), pages 427-459, June.
  14. S. Verbruggen & J. Christiaens & A. Reheul & T. Van Caneghem, 2011. "Audit pricing in a reformed nonprofit market," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 11/764, Ghent University, Faculty of Economics and Business Administration.
  15. Griffin, Paul A. & Lont, David H. & Sun, Yuan, 2008. "Corporate Governance and Audit Fees: Evidence of Countervailing Relations," Journal of Contemporary Accounting and Economics, Elsevier, vol. 4(1), pages 18-49.
  16. 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.
  17. Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil, 2013. "The cost of sin: The effect of social norms on audit pricing," International Review of Financial Analysis, Elsevier, vol. 29(C), pages 152-165.
  18. Nkansa, Porschia, 2024. "Does external auditor coordination influence internal auditor effort?," Advances in accounting, Elsevier, vol. 65(C).
  19. Indranil Bardhan & Shu Lin & Lizhong Hao, 2023. "Internal audit function and the precision and accuracy of management forecasts," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(4), pages 1339-1365, December.
  20. Reinhard Schrank, 2021. "The Impact of Damage Apportionment on Internal Control System Quality and Financial Reporting Accuracy," Abacus, Accounting Foundation, University of Sydney, vol. 57(2), pages 251-296, June.
  21. Jeong, Seok Woo & Jung, Kyueon & Lee, Suk-Jun, 2005. "The effect of mandatory auditor assignment and non-audit service on audit fees: Evidence from Korea," The International Journal of Accounting, Elsevier, vol. 40(3), pages 233-248.
  22. Bedard, Jean C. & Hoitash, Udi & Hoitash, Rani, 2008. "Audit pricing and internal control disclosures among non-accelerated filers," Research in Accounting Regulation, Elsevier, vol. 20(C), pages 103-126.
  23. Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil, 2013. "The cost of sin: The effect of social norms on audit pricing," International Review of Financial Analysis, Elsevier, vol. 29(C), pages 152-165.
  24. Nikos Vafeas & James Waegelein, 2007. "The association between audit committees, compensation incentives, and corporate audit fees," Review of Quantitative Finance and Accounting, Springer, vol. 28(3), pages 241-255, April.
  25. Ines Maraghni & Mehdi Nekhili, 2017. "Audit committee characteristics and audit fees: Evidence from France [Caractéristiques du comité d’audit et honoraires d’audit : cas des entreprises françaises]," Post-Print hal-01907594, HAL.
  26. Jonathan Njoku, 2012. "Surveillance model of going concern in banking," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 1(1), pages 40-76.
  27. Daniela Argento & Timurs Umans & Patricia Håkansson & Annika Johansson, 2018. "Reliance on the internal auditors’ work: experiences of Swedish external auditors," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(3), pages 295-325, December.
  28. Christina Vadasi & Michalis Bekiaris & Andreas Andrikopoulos, 2021. "Internal Audit Function Quality and Corporate Governance: The Case of Greece," Multinational Finance Journal, Multinational Finance Journal, vol. 25(1-2), pages 1-61, March - J.
  29. repec:ers:journl:v:xxiv:y:2021:i:2b:p:628-654 is not listed on IDEAS
  30. 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.
  31. L. Van De Velde & I. De Beelde, 2009. "Audit- and non-audit fees and company characteristics in Belgium," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 09/589, Ghent University, Faculty of Economics and Business Administration.
  32. 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.
  33. El’fred Boo & Divesh Sharma, 2008. "Effect of regulatory oversight on the association between internal governance characteristics and audit fees," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(1), pages 51-71, March.
  34. Niemi, Lasse, 2005. "Audit effort and fees under concentrated client ownership: Evidence from four international audit firms," The International Journal of Accounting, Elsevier, vol. 40(4), pages 303-323.
  35. Gras-Gil, Ester & Marín-Hernández, Salvador & García-Pérez de Lema, Domingo, 2015. "Auditoría interna y deficiencias de la información financiera en el sector bancario español," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 174-181.
  36. Jinguo Xin & Kun Du & Yuqi Xia, 2024. "The Impact of Enterprise Digital Transformation on Audit Fees—An Intermediary Role Based on Information Asymmetry," Sustainability, MDPI, vol. 16(22), pages 1-21, November.
  37. Xing Li & Xia Chen & Baolei Qi & Gaoliang Tian, 2020. "Employee quality and audit fee: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(5), pages 4533-4566, December.
  38. Jenny Goodwin‐Stewart & Pamela Kent, 2006. "Relation between external audit fees, audit committee characteristics and internal audit," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(3), pages 387-404, September.
  39. Ho, Sandra & Hutchinson, Marion, 2010. "Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(2), pages 121-136.
  40. Ibrahim Mert, 2021. "The Effects of Collaboration between Internal Auditing and Financial Affairs Departments: A Survey Conducted through the Internal Auditing and Financial Affairs Departments," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 96-114.
  41. Lawrence Chui & Byron J. Pike & Kasey Martin, 2024. "External Auditor’s Reliance Decision on the Internal Audit Function: A Qualitative Analysis on the Coordination Process," JRFM, MDPI, vol. 17(7), pages 1-7, June.
  42. David C. Hay & W. Robert Knechel & Norman Wong, 2006. "Audit Fees: A Meta†analysis of the Effect of Supply and Demand Attributes," Contemporary Accounting Research, John Wiley & Sons, vol. 23(1), pages 141-191, March.
  43. Schneider, Arnold, 2010. "Analysis of professional standards and research findings to develop decision aids for reliance on internal auditing," Research in Accounting Regulation, Elsevier, vol. 22(2), pages 96-106.
  44. Lasse Niemi & W. Robert Knechel & Hannu Ojala & Jill Collis, 2018. "Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms," Accounting in Europe, Taylor & Francis Journals, vol. 15(1), pages 33-54, January.
  45. Wan-Hussin, Wan Nordin & Fitri, Hadiati & Salim, Basariah, 2021. "Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 44(C).
  46. Vikash Kumar Sinha & Marika Arena, 2020. "Manifold Conceptions of the Internal Auditing of Risk Culture in the Financial Sector," Journal of Business Ethics, Springer, vol. 162(1), pages 81-102, February.
  47. Christ, Margaret H. & Masli, Adi & Sharp, Nathan Y. & Wood, David A., 2015. "Rotational internal audit programs and financial reporting quality: Do compensating controls help?," Accounting, Organizations and Society, Elsevier, vol. 44(C), pages 37-59.
  48. Calabrese, Kristyn, 2023. "The effects of time pressure on audit fees," Advances in accounting, Elsevier, vol. 63(C).
  49. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
  50. Mbarka, Elghazali & Hicham, Drissi, 2018. "Internal Audit as a Lever For Governance: The Case of Firms in an Emerging Economy," 6th International OFEL Conference on Governance, Management and Entrepreneurship. New Business Models and Institutional Entrepreneurs: Leading Disruptive Change (Dubrovnik, 2018), in: 6th International OFEL Conference on Governance, Management and Entrepreneurship. New Business Models and Institutional Entrepreneurs: Leading Disrupt, pages 20-32, Governance Research and Development Centre (CIRU), Zagreb.
  51. Weisner, Martin M. & Sutton, Steve G., 2015. "When the world isn't always flat: The impact of psychological distance on auditors' reliance on specialists," International Journal of Accounting Information Systems, Elsevier, vol. 16(C), pages 23-41.
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