The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing this Contribution
By W. Felix, Audrey A. Gramling, Mario J. Maletta. 2001
352 citations recorded by the source corpus.
Subfields: Accounting
View Paper: https://www.semanticscholar.org/paper/000d5b8d0dfa6c5597939b96fbf48155188ff26f
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In Accounting
- Nathan Y. Sharp
- David A. Wood
- Douglas F. Prawitt
- J. Stewart
- P. Kent
- Josefa Mula
- Kieran James
- Dessalegn Getie Mihret
Citations in the corpus
- Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies? (2008, background): “Similarly, Hackenbrack and Knechel (1997) and Felix et al. (2001) do not find a relationship between audit effort and control reliance.”
- Relation between external audit fees, audit committee characteristics and internal audit (2006, neutral): “Some studies suggest that internal audit and external audit are substitutes for one another (Elliott and Korpi, 1978; Wallace, 1984; Felix et al., 2001).”
- Antecedents and organisational performance implications of internal audit effectiveness (2010, background): “Felix et al. (2001) find that availability of IA in an organisation depends on the level of risk.”
- Reconciling Archival and Experimental Research: Does Internal Audit Contribution Affect the External Audit Fee? (2011, result): “Complementing the findings of the experimental research, three prior studies combine archival and survey data to examine the relation between degree of reliance on the IAF and the external audit fee (Felix et al. 2001; Stein et al. 1994; Palmrose 1986).”
- The use of internal audit by Australian companies (2006, background): “…issues (Brody and Lowe, 2000; Brody and Kaplan, 1996; Church and Schneider, 1991, 1992), the relationships between internal and external auditors (Felix et al., 2001; Carey et al., 2000a; Brody et al., 1998; Lampe and Sutton, 1994; Stein et al., 1994) and the trend of outsourcing internal audit…”