The effects of the audit committee and internal audit attributes on internal audit quality and audit fees

by Zulkifflee Mohmmed

Multimedia University, 2011.


The first and second objectives of the study are to examine the effects of internal audit and audit committee attributes on the quality of internal audit (hereafter IA). Whereas, the third and fourth objectives mainly focus on whether IA contribution to financial statement audits and IA quality result in a reduction of audit fees paid to the external auditors.

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