Additional Evidence on the Relationship Between an Internal Audit Function and External Audit Fees in Australia

Additional Evidence on the Relationship Between an Internal Audit Function and External Audit Fees in Australia

Studies examining the relationship between a firm's internal audit (IA) function and its audit fees have produced mixed results with suggestions of possible model mis-specification in these studies. Our analysis reveals that differences in significance for IA with audit fees is driven by the ch...

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Bibliographic Details
Main Authors: Singh, Harj, Woodliff, D., Sultana, Nigar, Newby, R.
Format: Journal Article
Published: Wiley-Blackwell 2014
Subjects:
Model mis-specification and corporate governance
Internal audit
Audit fees
Online Access:http://hdl.handle.net/20.500.11937/34225

Internet

http://hdl.handle.net/20.500.11937/34225

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