The Role of Risk Management and Governance in Determining Audit Demand

By Marleen WlLLEKENS, W. Robert Knechel, Marleen Willekens. 2006

212 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/2d2226ce9e2a4e1e850bdb0ae2dce6f446ce0576

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In Accounting

1. M. Zaman
2. R. Haniffa
3. Mohammed Hudaib
4. Salim Darmadi
5. N. O’Sullivan
6. Chaudhry Ghafran
7. Collins G. Ntim

Citations in the corpus

• Audit Quality and Corporate Governance: Evidence from the Microfinance Industry (2012, unknown): “In general, the predominant hypothesis in accounting research is that a positive association exists between governance mechanisms and audit quality; this hypothesis has also been supported by more recent investigations (Desender, 2010; Hay et al., 2008; Knechel and Willekens, 2006).”
• Corporate Governance Quality, Audit Fees and Non-Audit Services Fees (2011, background): “165 but also on auditor remuneration, i.e. audit fees (AF) and non-audit services fees (NASF) (Beasley et al., 2009; DeZoort et al., 2002; Knechel and Willekens, 2006; Hay et al., 2008; and Turley and Zaman, 2004).”
• Do Auditors Price Audit Committee's Expertise? The Case of Accounting Vs. Non-Accounting Financial Experts (2009, unknown): “In a recent study based on Belgian firms, Knechel and Willekens (2006) find that audit fees are positively related to the existence of an audit committee, high level of financial risk management and board independence.”