دورة خصائص لجنة المراجعة وجودة المراجعة الداخلية في تخفيف أتعاب مراقب الحسابات " دراسة ميدانية "

A) Book: 1. Arens, A., Elder, R., and Beasley, M., (2014), Auditing and Assurance Services: An Integrated Approach, 15th Edition, Pearson Education International, New Jersey, USA. (B) Periodicals 1.Abbass, Dalia A., Mahmoud M. Aleqab., (2013) "Internal Auditors’ Characteristics and Audit Fees: Evidence from Egyptian Firms " International Business Research, Vol. 6, Issue. 4, pp 67–80 2.Abbott, L.J., Parker, S., Peters, G.F. and Raghunandan, K. (2003) "The association between audit committee characteristics and audit fees" Auditing: A Journal of Practice & Theory, Vol. 22 Issue. 2, pp:17-32. 3.Boo, El’Fred and Divesh Sharma., (2008) "The association between corporate governance and audit fees of bank holding companies" corporate governance, Vol. 8, pp: 28-45 4.Chan, A M Yin., Guoping Liu, Jerry Sun, (2013) "Independent audit committee members’ board tenure and audit fees " Accounting and Finance Vol. 53, pp: 1129–1147 5.Dickins, Denise E., Julia L. Higgs., Terrance R. Skantz., (2008) "Estimating Audit Fees Post-SOX" Current Issues in Auditing, Vol. 2, pp: A9–A18 6.Felix, W. L. Jr, A. A. Gramling, and M. J. Maletta, (2001) "The contribution of internal audit as a determinant of external audit fees and factors influencing this contributio" Journal of Accounting Research Vol.39, pp:513–534. - 32 - 7.Fowzia, R., (2010) "Co-operation between Internal and External Auditors: A Comparative Study on Nationalized and Foreign Banks in Bangladesh" World Journal of Management, Vol.2, Issue 2, P 22-35. 8.Garcıa, Laura Sierra., Emiliano Ruiz Barbadillo, 2012 "Audit committee and internal audit and the quality of earnings: empirical evidence from Spanish companies" Journal of Management & Governance Vol. 16, Issue 2, pp 305-331 9.Goddard., Andrew., Carol Masters, (2000) "Audit committees, Cadbury Code and audit fees" Managerial Auditing Journal, vol. 15, Issue. 7, pp: 358-371. 10. Goodwin-Stewart, J., and P. Kent, (2006) "Relation between external audit fees, audit committee characteristics and internal audit." a Journal of Accounting and Finance Vol. 46, pp: 387–404 11. Gramling, A., and D. Hermanson., (2009) "Internal Audit Quality; Would We Know it if we Saw it?" Internal Auditing Vol.24, Issue 1, pp:36-39. 12. Hamid, M.A., Abdullah, A., (2012) "Influence of corporate governance on audit and nonaudit fees: Malaysian evidence" Journal of Business and Policy Research Vol.7, pp: 140–158 (Special Issue). 13. Ho, Sandra., Marion Hutchinson.,( 2010) "Internal audit department characteristics / activities and audit fees: Some evidence from Hong Kong firms" Journal of International Accounting, Auditing and Taxation Vol.19, pp:121–136 14. Kikhia, Hassan Yahia., (2014) "Board Characteristics, Audit Committee Characteristics, Audit Fees: Evidence from Jordan" International Business Research, Vol. 7, No. 12, pp: 98-110. 15. Krishnan, G., G. Visvanathan,. (2009) "Do auditors price audit committee’s expertise? The case of accounting versus nonaccounting financial experts" Journal of Accounting, Auditing & Finance, Vol. 24 Issue. 1, pp:115-25. 16. Lee, H. Y., V. Mande., (2005) "The relationship of audit committee characteristics with endogenously determined audit and non-audit fees" Quarterly Journal of Finance and Accounting Vol.44, pp: 93–112. 17. Mohamed, Zulkifflee., M Zain,N.Subramaniam et al.,(2012) "Internal Audit Attributes and External Audit ’ s Reliance on Internal Audit : Implications for Audit Fees" International Journal of Auditing Vol 16, pp 268–285 18. Muniandy, M. (2007). CEO duality, audit committee effectiveness and audit risks. Managerial Auditing Journal, Vol.22 , pp:716-728. 19. Persons, O. S. (2009) "Audit committee characteristics and earlier voluntary ethics disclosure among fraud and no-fraud firms." International Journal of Disclosure and Governance, Vol.6, Issue 4, pp:284–297 20. Redmayne, N Botica., Bradbury, Michael E., Cahan, Steven F, (2011) "The Association between Audit Committees and Audit Fees in the Public Sector" International Journal of Auditing Vol.15, pp: 301–315 - 3٩ - 21. Rustam, Sehrish, Kashif Rashid, Khalid Zaman., (2013) " The relationship between audit committees, compensation incentives and corporate audit fees in Pakistan" Economic Modelling Vol.31, pp: 697–716 22. Simunic, D.A., (1980) "The Pricing of Audit Services: Theory and Evidence" Journal of Accounting Research, Vol 18 issue .1 pp: 161 – 90. 23. Singh, Harjinder., Rick Newby., (2010) "Internal audit and audit fees: further evidence" Managerial Auditing Journal Vol. 25 Issue 4,pp:309-327 24. Vafeas, N. and Waegelein, J.F. (2007), “The association between audit committees, compensation incentives, and corporate audit fees”, Review of Quantitative Finance & Accounting, Vol. 28 No. 3, pp. 241-55 25. Yang, Jinyu., Woody Liao2, Bin Liu & Henggui Shi, (2014) "Does Organizational-level Affiliation of Internal Audit Influence Corporate Risk-Taking? -Evidences from Chinese Listed Companies" Accounting and Finance Research Vol. 3, pp:27-45 26. Yatim, Puan., P.Kent., P.Clarkson, (2006) "Governance structures, ethnicity, and audit fees of Malaysian listed firms" Managerial Auditing Journal, vol. 21, Issue. 7, pp:757-782. (C) Others: 1.American Institute of Certified Public Accountants (AICPA). (1991). "The auditors’ consideration of the internal audit function in an audit of financial statements." Statement on Auditing Standards No. 65. New York: AICPA. 2.American Institute of Certified Public Accountants (AICPA). (1991). "Statement on Auditing Standards No. 65. The auditors’ consideration of the internal audit function in an audit of financial statements". New York, NY: AICPA. 3.American Institute of CPAs (AICPA),( 1975) "Statement of Auditing Standards No. 8". American Institute of CPAs, New York, NY. 4.Institute of Internal Auditors, IAAa, 2013" International Standards for the Professional Practice of Internal Auditing (Standards) " Available at: https://na.theiia.org/standardsguidance/Public%20Documents/IPPF%202013%20English.pdf 5.International Federation of Accountants (IFAC), (2014), " International standard on auditing 610 (revised 2013) using the work of internal auditors "International Auditing and Assurance Standards Board (IAASB) 6.Public Company Accounting Oversight Board (PCAOB), (2007). "Auditing Standard No. 5. An audit of internal control over financial reporting that is integrated with an audit of financial statements. " PCAOB Release No. 2007-005 (May) Available at: http://www.pcaobus.org/Rules/Docket_021/2007-05-Release_No_2007-005.pdf 7. Trotman, Andrew J., (2013) "Internal Audit Quality: A Multi-Stakeholder Analysis" PhD Thesis, School of Business Bond University Australia . 8. US House of Representatives (2002), "The Sarbanes-Oxley Act of 2002" Public Law 107- 204 (H.R.3763), Government Printing Office, Washington, DC.