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

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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

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