Table of Contents Table of Contents
Previous Page  72 / 75 Next Page
Information
Show Menu
Previous Page 72 / 75 Next Page
Page Background

Meshari O. Al-Hajri

71

SBE, Vol.20, No.1, 2017

ISSN 1818-1228

©Copyright 2017/College of Business and Economics,

Qatar University

Gerrard, I., Houghton, K. and Woodcliff, D. (1994). Audit Fees: The Effects of Auditee, Auditor

and Industry Differences.

Managerial Auditing Journal

, 9(7) 3-11.

Gist, W. (1992). Explaining Variability in External Audit Fees.

Accounting and Business Research

,

23(89) 74–79

Goodwin-Stewart, J. & Kent, P. (2006). Relation between External Audit Fees, Audit Committee

Characteristics and Internal Audit.

Journal of Accounting and Finance

, 46(4) 387– 404.

Gonthier-Besacier, N., and Schatt, A. (2007). Determinants of Audit Fees for French Quoted firms.

Managerial Auditing Journal

, 22(2) 139-160.

Gramling, A. A., Maletta, M. J., Schneider, A. & Church, B. K. (2004). The Role of the Internal

Audit Function in Corporate Governance:ASynthesis of the Extant InternalAuditing Literature

and Directions for Future Research.

Journal of Accounting Literature

, 23. 194–244.

Habib, A., and Islam., A. (2007). Determinants and Consequences of Non-audit Service Fees

Preliminary Evidence from Bangladish. Managerial Auditing Journal, 22(5), 446-469.

Hay, D. C., Knechel, W. R. & Wong, N. (2006). Audit Fees: A Meta-Analysis of the Effect of

Supply and Demand Attribute.

Contemporary Accounting Research

, 23(1) 91–141.

Hay, D., Knechel, W. R. & Ling, H. (2008). Evidence on the Impact of Internal Control and

Corporate Governance on Audit Fees.

International Journal of Auditing

, 12(1) 9–24.

Ho, Sandra and Hutchinson, Marion (2010). Internal Audit Department Characteristics/ Activities

and Audit Fees: Some Evidence from Hong Kong Firms.

Journal of International Accounting,

Auditing and Taxation

, 19(2) 121-136.

International Federation of Accountants (IFAC). (2013).

International Auditing and Assurance

Standards Board ISA 610: International Standard on Auditing “Using the Work of Internal

Auditors”

. New York: Author.

Kim, J. B., Liu, X., and Zheng, L. (2012). The Impact of Mandatory IFRS Adoption on Audit

Fees: Theory and evidence.

The Accounting Review 87

(6) 2061-2094.

McMeeking, K., Peasnell, K., and Pope, P. (2007). The Effect of Large Audit Firm Mergers on

Audit Pricing in the UK.

Accounting and Business Research

, 37(4) 301-319.

Neter, J., Wasserman, W. and Kutner, M. (1983).

Applied Linear Regression Models

. Homewood,

Irwin, Illinois.

Sarens, G. (2009). Internal Auditing Research: Where are we Going? Editorial.

International

Journal of Auditing

, 13(1) 1–7.

Simunic, D. (1980). The Pricing of Audit Services: Theory and Evidence.

Journal of Accounting

Research

, 18(1) 161-190.

Singh, H., Woodliff, D., Sultana, N., and Newby, R. (2013). Additional Evidence on the

Relationship between an InternalAudit Function and ExternalAudit Fees inAustralia.

International

Journal of Auditing,

18(1) pp. 27-39

.