Prasad, Nishaal; Hay, David; Chen, Li - In: Pacific Accounting Review 33 (2021) 4, pp. 474-504
Purpose: The purpose of this study is to examine the effect of internal audit function (IAF) use on earnings quality and external audit fees using empirical data collected from the New Zealand (NZ) setting. Design/methodology/approach: Applying institutional theory as the underlying framework,...