Internal Auditing Outsourcing, Nonaudit Services and Audit Fees
This study examines the relationship between outsourced internal audits, nonaudit services and audit fees. We use Malaysian data to show that client firms that outsource their internal auditing function (IAF) are associated with lower external audit fees than those with in-house IAF. Moreover, th...
| Main Authors: | , , , |
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| Format: | Journal Article |
| Published: |
American Accounting Association
2021
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| Subjects: | |
| Online Access: | http://hdl.handle.net/20.500.11937/82350 |