Sourcing arrangement of internal audit services: does it matter to the external auditors?
Internal audit is a crucial monitoring mechanism which assists management in evaluating the effectiveness of the organisational operations. This service can be obtained internally or externally by outsourcing the service to public accounting firms. Due to the importance of the function, this study a...
| Main Authors: | Mustapha, Mazlina, Lee, Yip Kwan |
|---|---|
| Format: | Article |
| Published: |
Inderscience Publishers
2020
|
| Online Access: | http://psasir.upm.edu.my/id/eprint/85868/ |
Similar Items
Audit Quality: Do the Audit Committee and Internal Audit Arrangements Matter?
by: Zain, M., et al.
Published: (2010)
by: Zain, M., et al.
Published: (2010)
External Shariah auditing in Islamic banks: what do internal auditors think?
by: Mohd Haridan, Nurfarahin, et al.
Published: (2024)
by: Mohd Haridan, Nurfarahin, et al.
Published: (2024)
Auditing the auditors – any impact?
by: Lim, Yan Kong, et al.
Published: (2015)
by: Lim, Yan Kong, et al.
Published: (2015)
Auditing the auditors: the audit oversight board and regulating audit quality in Malaysia
by: Ismail, Hashanah, et al.
Published: (2015)
by: Ismail, Hashanah, et al.
Published: (2015)
Effectiveness of Audit Committees in Southeast Asia: Perspectives of External Auditors
by: Sewell, David Leonard
Published: (2009)
by: Sewell, David Leonard
Published: (2009)
Audit committees and internal auditors in Malaysia
by: Puat Nelson, Sherliza, et al.
Published: (2007)
by: Puat Nelson, Sherliza, et al.
Published: (2007)
An empirical study of auditors’ efforts, audit technology and impact on tax auditors’ performance
by: Mohmad Hazar Ahmad,, et al.
Published: (2024)
by: Mohmad Hazar Ahmad,, et al.
Published: (2024)
An empirical study of auditors’ efforts, audit technology and impact on tax auditors’ performance
by: Ahmad, Mohmad Hazar, et al.
Published: (2024)
by: Ahmad, Mohmad Hazar, et al.
Published: (2024)
The role of external auditor in the adoptionof computer-assisted audit techniques with unified theory of acceptance and use of technology: An empirical study in public audit firms in Jakarta
by: Deniswara, Kevin, et al.
Published: (2023)
by: Deniswara, Kevin, et al.
Published: (2023)
Director-auditor link and audit quality: the simultaneous effect of auditor-director attachment on audit fees, non-audit services and audit opinion
by: Malik@Malek, Mazrah
Published: (2012)
by: Malik@Malek, Mazrah
Published: (2012)
First time reporting of Key Audit Matters (KAM) by Malaysian auditors
by: Ismail, Hashanah, et al.
Published: (2018)
by: Ismail, Hashanah, et al.
Published: (2018)
Does audit fees and non-audit fees matters in audit quality?
by: Yuvaraj, Ganesan, et al.
Published: (2019)
by: Yuvaraj, Ganesan, et al.
Published: (2019)
Internal Audit Capability Levels In Malaysian Public Sector Organizations: The Perceived Role Of Management Support And Cooperation With External Auditors
by: Nur Ain Zakiah, Mohd Yusof, et al.
Published: (2018)
by: Nur Ain Zakiah, Mohd Yusof, et al.
Published: (2018)
Internal auditors’ characteristics, internal audit effectiveness, and enterprise risk management in jordan: a resource-based view
by: Jaber, Taha Ahmad, et al.
Published: (2024)
by: Jaber, Taha Ahmad, et al.
Published: (2024)
Premature sign off of audit documents by external auditors of small and medium sized audit firms / Khairunnisa Mohd Jais
by: Mohd Jais, Khairunnisa
Published: (2013)
by: Mohd Jais, Khairunnisa
Published: (2013)
Characteristics of auditors' non-audit services and accruals quality in Malaysia
by: Abdul Wahab, Effiezal, et al.
Published: (2020)
by: Abdul Wahab, Effiezal, et al.
Published: (2020)
The Impact Between Non-audit Services and Auditor Independence in UK
by: KE, YAN
Published: (2012)
by: KE, YAN
Published: (2012)
An empirical investigation on the effect of Non Audit Services on the independence of the auditors
by: Shukla, Meenakshi
Published: (2013)
by: Shukla, Meenakshi
Published: (2013)
The effect of director-auditor link on non-audit services fee.
by: Malik@Malek, Mazrah, et al.
Published: (2012)
by: Malik@Malek, Mazrah, et al.
Published: (2012)
The effect of director-auditor link on non-audit services fee
by: Malik @ Malek, Mazrah, et al.
Published: (2013)
by: Malik @ Malek, Mazrah, et al.
Published: (2013)
Attittudes of auditees towards external auditors
by: Jeros, Donysos
Published: (2001)
by: Jeros, Donysos
Published: (2001)
Audit Fees in Malaysia: Does Corporate Governance Matter?
by: Abdul Wahab, Effiezal Aswadi, et al.
Published: (2011)
by: Abdul Wahab, Effiezal Aswadi, et al.
Published: (2011)
Audit committees, External Auditors and Earnings management: Evidence from Chinese non-state-owned enterprises.
by: Yang, Liuqing
Published: (2020)
by: Yang, Liuqing
Published: (2020)
Internal Auditing Outsourcing, Nonaudit Services and Audit Fees
by: Abdul Wahab, Effiezal, et al.
Published: (2021)
by: Abdul Wahab, Effiezal, et al.
Published: (2021)
Investigating the role of interchangeable auditor positions: Does swapping hats impact audit quality
by: Abdul Wahab, Effiezal, et al.
Published: (2025)
by: Abdul Wahab, Effiezal, et al.
Published: (2025)
CEO Power and Audit Quality: Does Monitoring Intensity Matter?
by: Alyafai, Ayoob
Published: (2021)
by: Alyafai, Ayoob
Published: (2021)
The impact of ex-auditors' employment with audit clients of perceptions of auditor independence
by: Ahmad, Maslina
Published: (2014)
by: Ahmad, Maslina
Published: (2014)
Audit committee support and auditor independence
by: Muhamad Sori, Zulkarnain, et al.
Published: (2008)
by: Muhamad Sori, Zulkarnain, et al.
Published: (2008)
Director-auditor link and audit quality.
by: Malik @ Malek, Mazrah, et al.
Published: (2012)
by: Malik @ Malek, Mazrah, et al.
Published: (2012)
Internal audit effectiveness in the Malaysian local authorities: internal auditors’ perspectives / Halimah @ Nasibah Ahmad
by: Ahmad, Halimah @ Nasibah
Published: (2014)
by: Ahmad, Halimah @ Nasibah
Published: (2014)
A study of the informal interactions between audit committees and internal auditors in Australia
by: Sarens, Gerrit, et al.
Published: (2013)
by: Sarens, Gerrit, et al.
Published: (2013)
High quality audit committee-internal auditor relationship – how to establish one?
by: Osman, Mohammad Noor Hisham, et al.
Published: (2019)
by: Osman, Mohammad Noor Hisham, et al.
Published: (2019)
Additional Evidence on the Relationship Between an Internal Audit Function and External Audit Fees in Australia
by: Singh, Harj, et al.
Published: (2014)
by: Singh, Harj, et al.
Published: (2014)
The interface between internal and external audit in the Australian public sector
by: Pilcher, Robyn, et al.
Published: (2013)
by: Pilcher, Robyn, et al.
Published: (2013)
Auditing the auditors: has the establishment of the audit oversight board affected audit quality?
by: Ismail, Hashanah, et al.
Published: (2015)
by: Ismail, Hashanah, et al.
Published: (2015)
RELATIONSHIP BETWEEN AUDIT COMMITTEE CHARACTERISTICS, EXTERNAL AUDITORS AND ECONOMIC VALUE ADDED (EVA) OF PUBLIC LISTED FIRMS IN MALAYSIA
by: Abdullah, Al Mamun, et al.
Published: (2014)
by: Abdullah, Al Mamun, et al.
Published: (2014)
Audit reports of financially distressed companies: emphasis of matter (EOM) versus disclaimers
by: Ismail, Hashanah, et al.
Published: (2013)
by: Ismail, Hashanah, et al.
Published: (2013)
The impact of ex-auditors' employment with audit clients on perceptions of auditor independence in Malaysia
by: Ahmad, Maslina
Published: (2015)
by: Ahmad, Maslina
Published: (2015)
Does dysfunctional behavior matter when it comes to audit quality in Malaysia?
by: Ong, Tze San, et al.
Published: (2022)
by: Ong, Tze San, et al.
Published: (2022)
Does dysfunctional behavior matter when it comes to audit quality in Malaysia?
by: Tze, San Ong, et al.
Published: (2022)
by: Tze, San Ong, et al.
Published: (2022)
Similar Items
-
Audit Quality: Do the Audit Committee and Internal Audit Arrangements Matter?
by: Zain, M., et al.
Published: (2010) -
External Shariah auditing in Islamic banks: what do internal auditors think?
by: Mohd Haridan, Nurfarahin, et al.
Published: (2024) -
Auditing the auditors – any impact?
by: Lim, Yan Kong, et al.
Published: (2015) -
Auditing the auditors: the audit oversight board and regulating audit quality in Malaysia
by: Ismail, Hashanah, et al.
Published: (2015) -
Effectiveness of Audit Committees in Southeast Asia: Perspectives of External Auditors
by: Sewell, David Leonard
Published: (2009)