Relation between external audit fees, audit committee characteristics and internal audit

By Jenny Goodwin-Stewart, P. Kent. 2006

454 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/93477c0e79daa9c61b5eb952e36cefa0d52ace1b

How researchers see this paper

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In Accounting

1. Chaudhry Ghafran
2. Nathan Y. Sharp
3. N. O’Sullivan
4. David A. Wood
5. Douglas F. Prawitt
6. A. Al-Qadasi
7. S. Abidin
8. M. Zaman

In Strategy and Management

1. Nathan Y. Sharp
2. David A. Wood
3. Douglas F. Prawitt
4. Chaudhry Ghafran
5. N. O’Sullivan
6. A. Al-Qadasi
7. M. Zaman
8. R. Haniffa

Citations in the corpus

• Evidence on the Impact of Internal Control and Corporate Governance on Audit Fees (2008, unknown): “Goodwin-Stewart and Kent (2006) predict that audit fees will be positively related to the use of an internal audit function on the basis of the previous research and because “firms that are more committed to strong corporate governance are likely to engage in greater levels of internal auditing as…”
• Empirical Analysis of Non-Financial Reporting by Spanish Companies (2018, background): “…+ β5 Financial Services + β6 Oil and Gas + β7 Technology and Telecommunications + β8 Sustainability Committee + β9 Sustainability Report + ε. (3) Size is measured as the natural logarithm of total assets, in order to avoid problems of scale (Goodwin-Stewart and Kent 2006; Prawitt et al. 2011).”
• Audit Markets, Fees and Production: Towards an Integrated View of Empirical Audit Research (2011, unknown): “2001], which is often found to be positive [Goodwin-Stewart and Kent 2006; Hay et al. 2008].”
• Does Female Representation on Audit Committees Affect Audit Fees (2011, unknown): “quantity of audit effort from the incumbent auditor (e.g., Goodwin-Stewart and Kent 2006; 5”
• Corporate Governance Quality, Audit Fees and Non-Audit Services Fees (2011, background): “This is in C© 2011 Blackwell Publishing Ltd contrast to the US study of Carcello et al. (2002) and Goodwin-Stewart and Kent (2006) for Australia, who conclude that audit committee variables provide no incremental explanatory power when board variables are included in the audit fee model.”
• The effectiveness of internal corporate governance and audit quality: the role of ownership concentration – Malaysian evidence (2018, background): “Goodwin-Stewait and Kent (2006), Hay et al. (2008) and Hay (2013) argue that with a complementary association to improve its financial controls a firm will increase its investment in both accounting systems and external auditing.”
• Reconciling Archival and Experimental Research: Does Internal Audit Contribution Affect the External Audit Fee? (2011, background): “7 Krishnamoorthy (2002) demonstrates analytically that no one factor dominates in all situations; thus, examining all three factors together is important when examining the reliance decision.”
• The impact of audit committee expertise on audit quality: Evidence from UK audit fees (2017, background): “In their empirical analysis, Goodwin-Stewart and Kent (2006) find no significant impact for expertise.”
• Female audit committee members and their influence on audit fees (2018, unknown): “This is consistent with prior studies that adopt a demand-side perspective to the relationship between audit fees and audit committee characteristics (Abbott et al., 2003; Goodwin-Stewart and Kent, 2006; Turley and Zaman, 2007; Zaman et al, 2011).”