Audit Quality: Do the Audit Committee and Internal Audit Arrangements Matter?

This study examines the impact of corporate governance mechanisms namely audit committee characteristics, internal audit arrangements, and managerial ownership on external audit fees. Using a sample of 539 firms listed on the main board, the results of the study document a positive relationship betw...

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Bibliographic Details
Main Authors: Zain, M., Abdul Wahab, Effiezal Aswadi, Boon, F.
Format: Journal Article
Published: Virtus Interpress 2010
Online Access:http://hdl.handle.net/20.500.11937/10607