Internal Auditing Outsourcing, Nonaudit Services, and Audit Fees
| العنوان: | Internal Auditing Outsourcing, Nonaudit Services, and Audit Fees |
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| المؤلفون: | Mazlina Mat Zain, Effiezal Aswadi Abdul Wahab, Willie E. Gist, Ferdinand A. Gul |
| المصدر: | AUDITING: A Journal of Practice & Theory. 40:23-48 |
| بيانات النشر: | American Accounting Association, 2021. |
| سنة النشر: | 2021 |
| مصطلحات موضوعية: | Economics and Econometrics, 050208 finance, business.industry, media_common.quotation_subject, 05 social sciences, Accounting, 050201 accounting, Audit, External auditor, Outsourcing, Quality audit, Internal audit, Negative relationship, 0502 economics and business, Revenue, Quality (business), business, Finance, media_common |
| الوصف: | SUMMARY 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, this negative relationship is significantly stronger for firms that purchase greater amounts of nonaudit services (NAS) from the auditor. The results suggest that an auditor who provides NAS to a client and thus earns additional overall revenue is willing to accept lower audit fees provided a high audit quality can be achieved through reliance on outsourced IAF. JEL Classifications: M42. |
| تدمد: | 1558-7991 0278-0380 |
| URL الوصول: | https://explore.openaire.eu/search/publication?articleId=doi_________::70aa7c9e43b994727f90cbd95ae8b549 https://doi.org/10.2308/ajpt-17-044 |
| حقوق: | OPEN |
| رقم الأكسشن: | edsair.doi...........70aa7c9e43b994727f90cbd95ae8b549 |
| قاعدة البيانات: | OpenAIRE |
| تدمد: | 15587991 02780380 |
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