This study extends current literature related to non-audit services by investigating internal audit outsourcing to the external auditor. We posit that certain types of internal audit outsourcing (i.e. those which are non-routine, and thus tend to be non-recurring in nature) are unlikely to lead...

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...

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...