The Effects of Internal Audit, Audit Committee and Firm Characteristics on Audit Fees in a Multi-Country and Industry Setting
This paper examines the association between audit fees and attributes of internal audit (IA), audit committee (AC), as measured by independence and financial expertise, as well as characteristics of the firm. The determinants of audit fees have been extensively investigated in the prior literature,...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University Library System, University of Pittsburgh
2021-12-01
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| Series: | Emerging Markets Journal |
| Subjects: | |
| Online Access: | http://emaj.pitt.edu/ojs/index.php/emaj/article/view/231 |