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72

THE RELATIONSHIP BETWEEN INTERNALAUDITING AND EXTERNALAUDIT FEES:

EVIDENCE FROM KUWAIT

SBE, Vol.20, No.1, 2017

ISSN 1818-1228

©Copyright 2017/College of Business and Economics,

Qatar University

Spira, L. F. & Page, M. (2003). Risk Management: The Reinvention of Internal Control and the

Changing Role of Internal Audit.

Accounting, Auditing & Accountability Journal

, 16(4) 62–

640.

Stein, M. T., D. A. Simunic, and T. B. O’Keefe. (1994). Industry Differences in the Production of

Audit Services.

Auditing: A Journal of Practice and Theory

, 13(1) 128-142.

Whisenant, S., Sankaraguruswamy, S., and Raghunandan, K. (2003). Evidence on the Joint

Determination of Audit and Non-Audit Fees.

Journal of Accounting Research

, 41(4) 721-744.

Zain, M., Zaman, M., and Mohamed, Z. (2015). The Effect of Internal Audit Function Quality and

Internal Audit Contribution to External Audit on Audit Fees.

International Journal of Auditing

,

19(3) 134-147.