Reconciling Archival and Experimental Research: Does Internal Audit Contribution Affect the External Audit Fee?
By Douglas F. Prawitt, Nathan Y. Sharp, David A. Wood. 2011
116 citations recorded by the source corpus.
Subfields: Accounting, Management Information Systems
View Paper: https://www.semanticscholar.org/paper/7e01d731a8bfdf44c4c265fc86d8d832a999f911
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In Accounting
In Management Information Systems
Citations in the corpus
- A Post-SOX Examination of Factors Associated with the Size of Internal Audit Functions (2012, methodology): “June 2012 6 In each of the studies performed by Prawitt et al. (2009, 2010, 2011), certification refers to the percentage of internal audit staff who are Certified Internal Auditors (CIAs), Certified Public Accountants (CPAs), or both.”