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Exploring the association between the content of internal audit disclosures and external audit fees: Evidence from Sweden
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.ORCID iD: 0000-0002-4254-0342
2018 (English)In: International Journal of Auditing, ISSN 1090-6738, E-ISSN 1099-1123, Vol. 22, no 2, p. 285-297Article in journal (Refereed) Published
Abstract [en]

The aim of this study is to explore the content of internal audit (IA) disclosures in annual reports and explain the relationship between IA disclosures and external audit fees. A content analysis of the IA disclosures made it possible to generate inductive categories that were used as a basis for statistical analysis. The findings show a large variation in disclosure practices, and only a small portion of all disclosures contain firm‐specific information related to IA. Evidence is provided that the use of an IA function (IAF) is associated with higher external audit fees. However, companies that disclose firm‐specific information related to IA pay lower audit fees than those not providing this disclosure. Overall, the results of this study indicate that firm‐specific IA disclosures most likely represent actual investments in IA and can be used as a proxy for IAF quality.

Place, publisher, year, edition, pages
Wiley-Blackwell Publishing Inc., 2018. Vol. 22, no 2, p. 285-297
Keywords [en]
Audit fees, corporate governance, disclosure, internal audit
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-150157DOI: 10.1111/ijau.12120ISI: 000437065800011Scopus ID: 2-s2.0-85050096265OAI: oai:DiVA.org:liu-150157DiVA, id: diva2:1238653
Available from: 2018-08-14 Created: 2018-08-14 Last updated: 2018-10-23Bibliographically approved

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The full text will be freely available from 2020-06-21 10:46
Available from 2020-06-21 10:46

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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf