Audit Fee Reductions from Internal Audit-Provided Assistance: The Incremental Impact of Internal Audit Characteristics

By Lawrence J. Abbott, Susan Parker, Gary F. Peters. 2012

110 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/bb0a37d1d964b0a6bb10913995d0e8ce7a18607c

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. N. Subramaniam
2. Mercedes Rodríguez-Fernández

In Management Information Systems

1. N. Subramaniam

In Strategy and Management

1. N. Subramaniam

Citations in the corpus

• Internal audit function, board quality and financial reporting quality: evidence from Malaysia (2013, background): “Nevertheless, there is growing criticism arguing that the mere presence of an IAF alone is inadequate and that it is the quality of the IAF that is more critical for achieving the desired outcomes (Abbott et al., 2012; Carcello et al., 2011) [2].”