Can Substitution and Signaling Theories Explain the Relationship between External Audit Fees and the Effectiveness of Internal Corporate Governance?

Can Substitution and Signaling Theories Explain the Relationship between External Audit Fees and the Effectiveness of Internal Corporate Governance?

Article ID

9HZCV

, , ,

Can Substitution and Signaling Theories Explain the Relationship between External Audit Fees and the Effectiveness of Internal Corporate Governance?

Kamal Naser

Ahmad Al Kandari

Abdulla Al- Mutairi

Rana Nuseibeh

DOI

Access OJS

Abstract

Abstract- The aim of this study is to investigate the relationship between external audit fees and the effectiveness of internal corporate governance of non-financial companies listed on Abu Dhabi Securities Exchange (ADX) by testing substitution and signaling theories. To reachthis aim, data were collected from the annual reports of all non-financial companies listed on the exchange for the year 2012. The result of the analysis showed partial support to substitution theory. Effective internal audit employed by nonfinancial Emirati companies listed on ADX appeared to be negatively related to external audit fees. The relations was, however, marginally significant.

Can Substitution and Signaling Theories Explain the Relationship between External Audit Fees and the Effectiveness of Internal Corporate Governance?

Authors

Kamal Naser

Ahmad Al Kandari

Abdulla Al- Mutairi

Rana Nuseibeh

Figure

No Figures found in article.

References

How to Cite

Kamal Naser. 2014. “. Global Journal of Management and Business Research – D: Accounting & Auditing GJMBR-D Volume 13 (GJMBR Volume 13 Issue D5): .

More Citation Formats

Select Citation Style:

Download Citation

Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

GJMBR Volume 13 Issue D5
Pg. 41- 50

Explore Journals Explore Volume Read This Issue

Classification

Not Found

Submission Received December 7, 2012
Accepted January 4, 2013
Published January 15, 2013

Keywords

audit fees internal governance signaling theory substitution theory

Article Matrices

Total Score: 124

Country: Kuwait

Subject: Global Journal of Management and Business Research - D: Accounting & Auditing

Authors: Kamal Naser, Ahmad Al Kandari, Abdulla Al- Mutairi, Rana Nuseibeh (PhD/Dr. count: 0)

View Count (all-time): 82

Total Views (Real + Logic): 4427

Total Downloads (simulated): 2202

Publish Date: 2014 02, Tue

Monthly Totals (Real + Logic):

Month 1: 33 views
Month 2: 37 views
Month 3: 65 views
Month 4: 40 views
Month 5: 34 views
Month 6: 32 views
Month 7: 33 views
Month 8: 28 views
Month 9: 34 views
Month 10: 21 views
Month 11: 48 views
Month 12: 47 views
Month 13: 23 views
Month 14: 16 views
Month 15: 27 views
Month 16: 40 views
Month 17: 18 views
Month 18: 33 views
Month 19: 27 views
Month 20: 23 views
Month 21: 25 views
Month 22: 27 views
Month 23: 40 views
Month 24: 16 views
Month 25: 34 views
Month 26: 16 views
Month 27: 21 views
Month 28: 46 views
Month 29: 26 views
Month 30: 13 views
Month 31: 27 views
Month 32: 20 views
Month 33: 37 views
Month 34: 38 views
Month 35: 39 views
Month 36: 25 views
Month 37: 21 views
Month 38: 32 views
Month 39: 23 views
Month 40: 36 views
Month 41: 23 views
Month 42: 19 views
Month 43: 25 views
Month 44: 25 views
Month 45: 11 views
Month 46: 38 views
Month 47: 39 views
Month 48: 32 views
Month 49: 29 views
Month 50: 35 views
Month 51: 22 views
Month 52: 39 views
Month 53: 33 views
Month 54: 36 views
Month 55: 16 views
Month 56: 24 views
Month 57: 23 views
Month 58: 16 views
Month 59: 40 views
Month 60: 16 views
Month 61: 37 views
Month 62: 26 views
Month 63: 35 views
Month 64: 19 views
Month 65: 26 views
Month 66: 28 views
Month 67: 38 views
Month 68: 32 views
Month 69: 43 views
Month 70: 32 views
Month 71: 15 views
Month 72: 28 views
Month 73: 28 views
Month 74: 25 views
Month 75: 36 views
Month 76: 31 views
Month 77: 38 views
Month 78: 32 views
Month 79: 33 views
Month 80: 38 views
Month 81: 42 views
Month 82: 37 views
Month 83: 37 views
Month 84: 48 views
Month 85: 35 views
Month 86: 49 views
Month 87: 31 views
Month 88: 30 views
Month 89: 19 views
Month 90: 37 views
Month 91: 35 views
Month 92: 22 views
Month 93: 20 views
Month 94: 28 views
Month 95: 43 views
Month 96: 45 views
Month 97: 26 views
Month 98: 11 views
Month 99: 48 views
Month 100: 40 views
Month 101: 26 views
Month 102: 24 views
Month 103: 28 views
Month 104: 23 views
Month 105: 13 views
Month 106: 41 views
Month 107: 32 views
Month 108: 27 views
Month 109: 26 views
Month 110: 36 views
Month 111: 34 views
Month 112: 17 views
Month 113: 29 views
Month 114: 27 views
Month 115: 17 views
Month 116: 27 views
Month 117: 31 views
Month 118: 16 views
Month 119: 23 views
Month 120: 35 views
Month 121: 32 views
Month 122: 47 views
Month 123: 23 views
Month 124: 38 views
Month 125: 22 views
Month 126: 28 views
Month 127: 23 views
Month 128: 30 views
Month 129: 44 views
Month 130: 28 views
Month 131: 44 views
Month 132: 26 views
Month 133: 31 views
Month 134: 25 views
Month 135: 18 views
Month 136: 16 views
Month 137: 37 views
Month 138: 24 views
Month 139: 33 views
Month 140: 24 views
Month 141: 17 views
Month 142: 39 views
Month 143: 24 views
Month 144: 23 views
Month 145: 43 views
Month 146: 33 views

Total Views: 4427

Total Downloads: 2202

2026 Trends

Research Identity (RIN)

Our website is actively being updated, and changes may occur frequently. Please clear your browser cache if needed. For feedback or error reporting, please email [email protected]