Evidence on the Impact of Internal Control and Corporate Governance on Audit Fees

By D. Haya, Robert Knechelb, Helen Linga. 2008

258 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/19ea7f4d4824ec70f71c264007b2e49807d1e74e

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Citations in the corpus

Corporate Governance Quality, Audit Fees and Non-Audit Services Fees (2011, unknown): “——— ——— and H. Ling (2008), ‘Evidence on the Impact of Internal Control and Corporate Governance on Audit Fees’, International Journal of Auditing , Vol. 12, pp. 9–24.”
Female audit committee members and their influence on audit fees (2018, unknown): “Given the authority assigned to an audit committee in performing its oversight role of the financial reports, this is reasonable and is supported by research evidence (Abbott et al., 2003; Beasley et al., 2009; Carcello et al., 2002; Hay, Knechel, and Ling, 2008; Turley and Zaman, 2007).”
A Clash of Governance Logics: Foreign Ownership and Board Monitoring (2016, unknown): “This second line of reasoning is generally supported by empirical evidence in the Anglo-American context (Abbott et al., 2003; Carcello et al., 2002; Hay et al., 2008).”
Audit Quality and Corporate Governance: Evidence from the Microfinance Industry (2012, unknown): “…of a positive association between internal and external auditing is in accordance with Hay et al. (2008), who “…present arguments that controls, governance and auditing are complements, not substitutes, and that an increase in one will lead to an increase in the others” (Hay et al., 2008, p. 9).”
The effectiveness of internal corporate governance and audit quality: the role of ownership concentration – Malaysian evidence (2018, methodology): “Hay et al. (2008) argue that the presence of controlling shareholders could lead to a demand for extensive audit service to monitor their interests, and to protect the interests of minority shareholders.”