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dc.contributor.authorAbdul Wahab, Effiezal
dc.contributor.authorGist, Willie E
dc.contributor.authorGul, Ferdinand A
dc.contributor.authorMat Zain, Mazlina
dc.identifier.citationAbdul Wahab, E. and Gist, W.E. and Gul, F.A. and Mat Zain, M. 2021. Internal Auditing Outsourcing, Nonaudit Services and Audit Fees. Auditing: A Journal of Practice and Theory.

This study examines the relationship between outsourced internal audits, nonaudit services and audit fees. We use Malaysian data to show that client firms that outsource their internal auditing function (IAF) are associated with lower external audit fees than those with in-house IAF. Moreover, this negative relationship is significantly stronger for firms that purchase greater amounts of nonaudit services (NAS) from the auditor. The results suggest that an auditor who provides NAS to a client and thus earns additional overall revenue is willing to accept lower audit fees provided a high audit quality can be achieved through reliance on outsourced IAFs.

dc.publisherAmerican Accounting Association
dc.subject1501 - Accounting, Auditing and Accountability
dc.titleInternal Auditing Outsourcing, Nonaudit Services and Audit Fees
dc.typeJournal Article
dcterms.source.titleAuditing: A Journal of Practice and Theory
curtin.departmentSchool of Accounting
curtin.accessStatusOpen access
curtin.facultyFaculty of Business and Law
curtin.contributor.orcidAbdul Wahab, Effiezal [0000-0002-6945-0179]
curtin.contributor.scopusauthoridAbdul Wahab, Effiezal [55765853900]

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