We question whether audit committee oversight, resource commitments, and the sourcing of internal audit functions have value implications for external audit reliance on internal audit assistance. When evaluating the quality of internal audit, professional standards guide external auditors to...

A large body of research has studied audit fees aiming to determine whether they reflect auditors' response to clients' risks, auditors' expertise, competitive pressures in the audit market, and independence issues between auditors and clients. Badertscher, Jorgensen, Katz, and Kinney [2014]...

This study examines the association between audit committee characteristics and audit fees, using data gathered under the recent SEC fee disclosure rules. We hypothesize that audit fees will be higher in the presence of an active and independent audit committee. Our base our hypothesis upon two...

PurposeThe 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/approachApplying institutional theory as the underlying framework, this...

Over the last decades, research on the relationship between audit committees (ACs) and audit fees (AFs) has been increasing. Although numerous scholars have studied this topic, to the best of our knowledge, there is no systematic literature review (SLR) that provides a synthesized state of...