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The Effect of Internal Audit Function Quality and Internal Audit Contribution to External Audit on Audit Fees

International Journal of Auditing, 2015
Corporate governance mandates and listing rules identify internal audit functions (IAF) as a central internal control mechanism. External audits are expected to assess the quality of IAF before placing reliance on its work.
Mahbub Zaman, Zulkifflee Mohamed
exaly   +2 more sources

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Impact of audit committee characteristics and external audit quality on firm performance: evidence from India

Corporate Governance (Bingley), 2022
Hafiza Aishah Hashim, Waleed M Al-Ahdal
exaly  

The Use of Artificial Intelligence and Audit Quality: An Analysis from the Perspectives of External Auditors in the UAE

Journal of Risk and Financial Management, 2022
Nora Azima Noordin, Khaled Hussainey, Ahmad Faisal Hayek   +2 more
exaly  

Audit committee voluntary disclosure describing external auditor oversight: Does it reflect higher audit quality?

Journal of Corporate Accounting and Finance, 2022
Wayne Tervo, Najib Sahyoun
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The impact of audit committee existence and external audit on earnings management

Journal of Financial Reporting and Accounting, 2013
Sandra Alves
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Characteristics of the internal audit and external audit hours: evidence from S. Korea

Managerial Auditing Journal, 2016
Ho-Young Lee
exaly  

Auditing with data and analytics: External reviewers' judgments of audit quality and effort

Contemporary Accounting Research, 2023
exaly