Internal Auditing Outsourcing, Nonaudit Services and Audit Fees

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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...

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Bibliographic Details
Main Authors:	Abdul Wahab, Effiezal, Gist, Willie E, Gul, Ferdinand A, Mat Zain, Mazlina
Format:	Journal Article
Published:	American Accounting Association 2021
Subjects:	1501 - Accounting, Auditing and Accountability
Online Access:	http://hdl.handle.net/20.500.11937/82350

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