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International Journal of Auditing, ISSN 1090-6738, 11/2012, Volume 16, Issue 3, pp. 268 - 285
This study aims to examine two aspects of internal audit quality, namely internal audit competency and internal audit contribution to financial statement... 
internal audit contribution and external audit fees | Internal audit function | internal audit competency | Internal audit competency | Internal audit contribution and external audit fees | Internal auditing | Analysis | Studies | Fees & charges | Auditors
Journal Article
Accounting Review, ISSN 0001-4826, 09/2017, Volume 92, Issue 5, pp. 61 - 87
We examine whether social ties between engagement auditors and audit committee members shape audit outcomes. Although these social ties can facilitate... 
Audit committee | External auditors | Social ties | audit committee | SMALL WORLD | EARNINGS MANAGEMENT | CHINA | EAST-ASIA | CORPORATE GOVERNANCE | OWNERSHIP STRUCTURE | SARBANES-OXLEY | social ties | BUSINESS, FINANCE | INDEPENDENCE | external auditors | EMERGING MARKETS | CONFLICTS-OF-INTEREST
Journal Article
Auditing, ISSN 0278-0380, 02/2015, Volume 34, Issue 1, pp. 25 - 58
The number of days required to complete financial statement audits (i.e., audit delay) increased significantly with the implementation of Section 404 of the... 
Audit delay | Internal audit contribution | Audit report timeliness | Internal audit quality | audit report timeliness | internal audit quality | BUSINESS, FINANCE | audit delay | internal audit contribution | DISCLOSURE | EXTERNAL AUDITORS | RELIANCE | FEES | TIMELINESS
Journal Article
Accounting & Finance, ISSN 0810-5391, 03/2018, Volume 58, Issue 1, pp. 57 - 89
We test the relationship between female representation on the audit committee and audit fees for 624 Australian companies in the year 2011. A positive... 
Demand‐side approach | Gender | Audit committee | Supply‐side approach | Audit fees | Supply-side approach | Demand-side approach | BOARD | RISK-TAKING | INTERNAL CONTROL | EARNINGS MANAGEMENT | CORPORATE GOVERNANCE | BUSINESS, FINANCE | FIRM FINANCIAL PERFORMANCE | CRITICAL MASS | EXTERNAL AUDIT | SEX-DIFFERENCES | GENDER-DIFFERENCES
Journal Article
Journal of Management and Governance, ISSN 1385-3457, 12/2018, Volume 22, Issue 4, pp. 863 - 890
In this paper, we investigate the relationship between external auditor characteristics and the likelihood of bankruptcy. We use a sample of US public... 
Auditor characteristics | Business and Management | External audit | Accounting/Auditing | Bankruptcy prediction | Management | Sociology, general | Industrial Organization | Audits | Auditors | Default | Bankruptcy
Journal Article
AUDITING-A JOURNAL OF PRACTICE & THEORY, ISSN 0278-0380, 11/2018, Volume 37, Issue 4, pp. 235 - 259
We investigate the concept of internal audit function (IAF) quality from a multi-stakeholder perspective through conducting 36 interviews with key IAF... 
COMPENSATION | EXTERNAL AUDITORS | SERVICE QUALITY | RISK | internal audit | quality | SARBANES-OXLEY | BUSINESS, FINANCE | JUDGMENT | FRAMEWORK | corporate governance | qualitative research | RELIANCE | EXPERIMENTATION | Evaluation | Executives | Beliefs, opinions and attitudes | Accounting firms | Stakeholders | Auditors | Audit committees | Internal auditing | Quality management
Journal Article
Managerial Auditing Journal, ISSN 0268-6902, 05/2014, Volume 29, Issue 6, pp. 513 - 526
Journal Article
International Journal of Auditing, ISSN 1090-6738, 03/2019, Volume 23, Issue 1, pp. 20 - 44
This paper provides a meta‐analysis of the determinants of audit report lag, defined as the period between a company's fiscal year end and the audit report... 
corporate governance | audit report lag | external audit | Corporate governance | Audits | Time management | Bias | Nonaudit services
Journal Article
Journal of Business Finance & Accounting, ISSN 0306-686X, 01/2014, Volume 41, Issue 1-2, pp. 1 - 52
Journal Article