@incollection{,
	
					
					
					9CA37342A3DB1374E2EB812D5F57AAFD
				,
	author={{KamalNaser}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1354150
}

@incollection{b0,
	
	
		,
	author={{
			LJAbbott
		} and {
			SParker
		} and {
			GFPeters
		} and {
			K&raghunandan
		}}
		
		
		
	
	
		,
	booktitle={{The association between audit committee characteristics and audit fees}}
				
			,
	year={2003}
		
	

}

@incollection{b1,
	
	
		,
	title={{Political connections, corporate governance and audit fees in Malaysia}}
		,
	author={{
			AbdulWahab
		} and {
			EAZain
		} and {
			MMJames
		} and {
			K
		}}
		
		
		
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			26
			5
			
			,
	year={2011}
		
	

}

@incollection{b2,
	
	
		,
	title={{The impact of corporate governance mechanisms on the performance of UAE firms: an empirical analysis}}
		,
	author={{
			KAljifri
		} and {
			MMoustafa
		}}
		
	
	
		,
	journal={{Journal of Economic and Administrative Sciences}}
		
			23
			2
			
			,
	year={2007}
		
	

}

@incollection{b3,
	
	
		,
	title={{The market for professional services in Indonesia}}
		,
	author={{
			IGBasioudis
		} and {
			F&fifi
		}}
		
	
	
		,
	journal={{International Journal of Auditing}}
		
			8
			2
			
			,
	year={2004}
		
	

}

@incollection{b4,
	
	
		,
	title={{The Audit Committee Oversight Process}}
		,
	author={{
			MJBeasley
		} and {
			DCarcello
		} and {
			THermanson
		} and {
			Neal
		}}
		
		
		
	
	
		,
	journal={{Contemporary Accounting Research}}
		
			26
			1
			
			,
	year={2009}
		
	

}

@incollection{b5,
	
	
		,
	title={{Audit fees and the large auditor premium in the Italian market}}
		,
	author={{
			MCameran
		}}
	
	
		,
	journal={{International Journal of Auditing}}
		
			9
			2
			
			,
	year={2005}
		
	

}

@incollection{b6,
	
	
		,
	title={{Board Characteristics and Audit Fees}}
		,
	author={{
			JCarcello
		} and {
			DHermanson
		} and {
			TNeal
		} and {
			RRileyJr
		}}
		
		
		
	
	
		,
	journal={{Contemporary Accounting Research}}
		
			9
			3
			
			,
	year={2002}
		
	

}

@incollection{b7,
	
	
		,
	title={{Audit fees and market segmentationfurther evidence on how client size matters within the context of audit fee models}}
		,
	author={{
			ECarson
		} and {
			NFargher
		} and {
			DTSimon
		} and {
			MHTaylor
		}}
		
		
		
	
	
		,
	journal={{International Journal of Auditing}}
		
			8
			1
			
			,
	year={2004}
		
	

}

@incollection{b8,
	
	
		,
	title={{Audit office size, audit quality, and audit pricing}}
		,
	author={{
			J.-HChoi
		} and {
			CKim
		} and {
			J.-BKim
		} and {
			Y&zang
		}}
		
		
		
	
	
		,
	journal={{Auditing: A Journal of Practice & Theory}}
		
			29
			1
			
			,
	year={2010}
		
	

}

@incollection{b9,
	
	
		,
	title={{The effect of corporate status on external audit fees: Evidence from the UK}}
		,
	author={{
			MAClatworthy
		} and {
			MJPeel
		}}
		
	
	
		,
	journal={{Journal of Business Finance and Accounting}}
		
			1
			2
			
			,
	year={2006}
		
	

}

@incollection{b10,
	
	
		,
	title={{The association between corporate governance and audit fees of bank holding companies}}
		,
	author={{
			BEl'fred
		} and {
			SDivesh
		}}
		
	
	
		,
	journal={{Corporate Governance}}
		
			8
			1
			
			,
	year={2008}
		
	

}

@incollection{b11,
	
	
		,
	title={{Determinants of audit fees: Evidence from Lebanon}}
		,
	author={{
			WEl-Gammal
		}}
	
	
		,
	journal={{International Business Research}}
		
			5
			11
			
			,
	year={2012}
		
	

}

@incollection{b12,
	
	
		,
	title={{Compliance with the disclosure requirements of Germany's new market: IAS versus US GAAP}}
		,
	author={{
			MGlaum
		} and {
			DLStreet
		}}
		
	
	
		,
	journal={{Journal of International Financial Management and Accounting}}
		
			14
			
			,
	year={2003}
		
	

}

@incollection{b13,
	
	
		,
	title={{Determinants of audit fees for French quoted firms}}
		,
	author={{
			NGonthier-Besacier
		} and {
			A&schatt
		}}
		
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			22
			2
			
			,
	year={2007}
		
	

}

@incollection{b14,
	
	
		,
	title={{The use of internal audit by Australian companies}}
		,
	author={{
			JGoodwin-Stewart
		} and {
			PKent
		}}
		
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			21
			1
			81
			,
	year={2006}
		
	

}

@incollection{b15,
	
	
		,
	title={{Audit fees and auditor change; an investigation of the persistence of fee reduction by type of change}}
		,
	author={{
			AGregory
		} and {
			PCollier
		}}
		
	
	
		,
	journal={{Journal of Business Finance & Accounting}}
		
			23
			1
			
			,
	year={1996}
		
	

}

@book{b16,
	
	
		,
	author={{
			FAGul
		} and {
			JS LTsui
		} and {
			CJ PChen
		}}
		
		
		,
	title={{Agency Costs and Audit Pricing: Evidence on Discretionary Accruals}}
				
			,
	year={1998}
		
	
	,
	note={Working Paper}

}

@incollection{b17,
	
	
		,
	title={{Culture, governance and disclosure in Malaysian corporations}}
		,
	author={{
			RMHaniffa
		} and {
			TECooke
		}}
		
	
	
		,
	journal={{Abacus}}
		
			38
			3
			
			,
	year={2002}
		
	

}

@incollection{b18,
	
	
		,
	title={{Determinants of Audit Fees: Evidence from an Emerging Economy}}
		,
	author={{
			Hassan
		} and {
			KNaser
		}}
		
	
	
		,
	journal={{International Business Research}}
		
			6
			8
			
			,
	year={2013}
		
	

}

@incollection{b19,
	
	
		,
	title={{Audit fees: A Meta-analysis of the effect of supply and demand attributes}}
		,
	author={{
			DCHay
		} and {
			WRKnechel
		} and {
			NWong
		}}
		
		
	
	
		,
	journal={{Contemporary Accounting Research}}
		
			23
			1
			
			,
	year={2006}
		
	

}

@incollection{b20,
	
	
		,
	title={{Evidence on the Impact of Internal Control and Corporate Governance on Audit Fees}}
		,
	author={{
			DHay
		} and {
			WRKnechel
		} and {
			HLing
		}}
		
		
	
	
		,
	journal={{International Journal of Auditing}}
		
			12
			
			,
	year={2008}
		
	

}

@incollection{b21,
	
	
		,
	title={{Auditor industry specialization, client bargaining power, and audit fees: Further evidence}}
		,
	author={{
			H.-WHuang
		} and {
			L.-LLiu
		} and {
			KRaghunandan
		} and {
			DVRama
		}}
		
		
		
	
	
		,
	journal={{Auditing: A Journal of Practice & Theory}}
		
			26
			1
			
			,
	year={2007}
		
	

}

@book{b22,
	
	
		,
	title={{}}
		,
	author={{
			PJoshi
		} and {
			HAl-Bastaki
		}}
		
		
			,
	year={2000}
		
	
	,
	note={Determinants of audit fees: evidence from the companies listed in}

}

@incollection{b23,
	
	
		,
	title={{}}
		,
	author={{
			Bahrain
		}}
	
	
		,
	journal={{International journal of auditing}}
		
			4
			2
			
		
	

}

@incollection{b24,
	
	
		,
	title={{The Role of Risk Management and Governance in Determining Audit Demand}}
		,
	author={{
			WRKnechel
		} and {
			MWillekens
		}}
		
	
	
		,
	journal={{Journal of Business Finance & Accounting}}
		
			33
			
			,
	year={2006}
		
	

}

@incollection{b25,
	
	
		,
	title={{Do Auditors Price Audit Committee's Expertise? The Case of Accounting versus Non-Accounting Financial Experts}}
		,
	author={{
			JKrishnan
		} and {
			GVisvanathan
		}}
		
	
	
		,
	journal={{Journal of Accounting, Auditing & Finance}}
		
			24
			1
			
			,
	year={2009}
		
	

}

@incollection{b26,
	
	
		,
	title={{Fees paid to audit firms, accrual choices, and corporate governance}}
		,
	author={{
			DFLarcker
		} and {
			SARichardson
		}}
		
	
	
		,
	journal={{Journal of Accounting Research}}
		
			42
			3
			
			,
	year={2004}
		
	

}

@incollection{b27,
	
	
		,
	title={{Board characteristics and ratios of audit fee to asset}}
		,
	author={{
			BXLi
		} and {
			PXWang
		}}
		
	
	
		,
	journal={{China Accounting Review}}
		
			1
			
			,
	year={2006}
		
	

}

@incollection{b28,
	
	
		,
	title={{Corporate Governance Characteristics and External Audit Fees: A Study of Large Public Companies in Israel}}
		,
	author={{
			SLifschutz
		}}
	
	
		,
	journal={{International Journal of Business and Management}}
		
			5
			3
			
			,
	year={2010}
		
	

}

@incollection{b29,
	
	
		,
	title={{Corporate governance, agency costs and audit pricing: an empirical analysis on Chinese A-stock market panel data from}}
		,
	author={{
			MHLiu
		} and {
			BHu
		}}
		
	
	
		,
	journal={{Research on Financial and Economic Issues}}
		
			2
			
			,
	year={2006. 2001 to 2003}
		
	

}

@book{b30,
	
	
		,
	author={{
			MMcelveen
		}}
		,
	title={{New Rules, New Challenges', Internal Auditor}}
				
			,
	year={2002. December}
			
		
	

}

@incollection{b31,
	
	
		,
	title={{Determinants of corporate social disclosure in developing countries: the case of Qatar}}
		,
	author={{
			KNaser
		} and {
			AAl-Hussaini
		} and {
			DAl-Kwari
		} and {
			R&nuseibeh
		}}
		
		
		
	
	
		,
	journal={{Advances in International Accounting}}
		
			19
			
			,
	year={2006}
		
	

}

@incollection{b32,
	
	
		,
	title={{Determinants of audit fees: empirical evidence from an emerging economy}}
		,
	author={{
			KNaser
		} and {
			R&nuseibeh
		}}
		
	
	
		,
	journal={{International Journal of Commerce and Management}}
		
			17
			3
			
			,
	year={2008}
		
	

}

@incollection{b33,
	
	
		,
	title={{Board Characteristics and Audit Pricing Post-Cadbury: A Research Note}}
		,
	author={{
			NO'sullivan
		}}
	
	
		,
	journal={{European Accounting Review}}
		
			8
			
			,
	year={1999}
		
	

}

@incollection{b34,
	
	
		,
	title={{Audit fees and auditor size: Further evidence}}
		,
	author={{
			ZVPalmrose
		}}
	
	
		,
	journal={{Journal of Accounting Research}}
		
			24
			1
			
			,
	year={1986}
		
	

}

@incollection{b35,
	
	
		,
	title={{The Relationship Between Governance Structure and Audit Fees Pre-Cadbury: Some Empirical Findings}}
		,
	author={{
			MJPeel
		} and {
			MAClatworthy
		}}
		
	
	
		,
	journal={{Corporate Governance: An International Review}}
		
			9
			4
			
			,
	year={2001}
		
	

}

@incollection{b36,
	
	
		,
	title={{Corporate governance: A summary review on different theory approaches}}
		,
	author={{
			ZPing
		} and {
			CWing
		}}
		
	
	
		,
	journal={{International Research Journal of Finance and Economics}}
		
			68
			
			,
	year={2011}
		
	

}

@incollection{b37,
	
	
		,
	title={{Large Shareholders and Corporate Control}}
		,
	author={{
			AndreiShleifer
		} and {
			RobertWVishny
		}}
		
	
	
		,
	journal={{Journal of Political Economy}}
		
			94
			3
			
			,
	year={1986}
		
	

}

@incollection{b38,
	
	
		,
	title={{The pricing of audit services: Theory and evidence}}
		,
	author={{
			DASimunic
		}}
	
	
		,
	journal={{Journal of Accounting Research}}
		
			18
			1
			
			,
	year={1980}
		
	

}

@incollection{b39,
	
	
		,
	title={{The impact of audit committee existence and audit committee meeting frequency on the external audit: Perceptions of Australian auditors}}
		,
	author={{
			JStewart
		} and {
			LMunro
		}}
		
	
	
		,
	journal={{International Journal of Auditing}}
		
			11
			1
			
			,
	year={2007}
		
	

}

@book{b40,
	
	
		,
	title={{What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations}}
		,
	author={{
			TTagesson
		} and {
			VBlank
		} and {
			PBroberg
		} and {
			SOCollin
		}}
		
		
		
		
			,
	year={2009}
		
	

}

@incollection{b41,
	
	
		,
	title={{Determinants of audit fees: evidence from a small capital market with a joint audit requirement}}
		,
	author={{
			FThinggaard
		} and {
			L&kiertzner
		}}
		
	
	
		,
	journal={{International Journal of Auditing}}
		
			12
			2
			
			,
	year={2008}
		
	

}

@incollection{b42,
	
	
		,
	title={{The Corporate Governance Effects of Audit Committees}}
		,
	author={{
			STurley
		} and {
			MZaman
		}}
		
	
	
		,
	journal={{Journal of Management and Governance}}
		
			8
			
			,
	year={2004}
		
	

}

@incollection{b43,
	
	
		,
	author={{
			STurley
		} and {
			MZaman
		}}
		
	
	
		,
	booktitle={{Audit Committee Effectiveness: Informal Processes and Behavioural Effects', Accounting}}
				
			,
	year={2007}
			20
			
		
	

}

@book{b44,
	
	
		,
	title={{Audit pricing in a reformed nonprofit market}}
		,
	author={{
			SVerbruggen
		} and {
			JChristiaens
		} and {
			AMReheul
		} and {
			TVan Caneghem
		}}
		
		
		
		
			,
	year={2011}
			,
	publisher={HUB Research Papers}
		
	

}

@incollection{b45,
	
	
		,
	title={{Audit fees at US non-profit organizations}}
		,
	author={{
			TEVermeer
		} and {
			KRaghunandan
		} and {
			DA&forgione
		}}
		
		
	
	
		,
	journal={{Auditing: A Journal of Practice & Theory}}
		
			28
			2
			
			,
	year={2009}
		
	

}

@incollection{b46,
	
	
		,
	title={{Control chain, agency conflicts and auditor choice}}
		,
	author={{
			YWang
		}}
	
	
		,
	journal={{Accounting Research (in Chinese)}}
		
			6
			
			,
	year={2009}
		
	

}

@incollection{b47,
	
	
		,
	title={{Auditor's choice by China's listed companies and its governance role}}
		,
	author={{
			PWang
		} and {
			LAZhou
		}}
		
	
	
		,
	journal={{China Accounting Review}}
		
			2
			
			,
	year={2006}
		
	

}

@incollection{b48,
	
	
		,
	title={{Audit pricing and auditor industry specialization in an emerging market: Evidence from China}}
		,
	author={{
			KWang
		} and {
			OSewon
		} and {
			ZIqbal
		}}
		
		
	
	
		,
	journal={{Journal of International Accounting, Auditing and Taxation}}
		
			18
			
			,
	year={2009}
		
	

}

@incollection{b49,
	
	
		,
	title={{Auditor Market Share and Industry Specialization of Non-Big 4 Firms}}
		,
	author={{
			KWang
		} and {
			OSewon
		} and {
			ZIqbal
		} and {
			LMSmith
		}}
		
		
		
	
	
		,
	journal={{Journal of Accounting and Finance}}
		
			11
			2
			
			,
	year={2011}
		
	

}

@incollection{b50,
	
	
		,
	title={{Corporate governance and audit fees: Evidence from companies listed on the Shanghai Stock Exchange}}
		,
	author={{
			XWu
		}}
	
	
		,
	journal={{China Journal of Accounting Research}}
		
			5
			
			,
	year={2012}
		
	

}

@incollection{b51,
	
	
		,
	author={{
			MZaman
		} and {
			MHudaib
		} and {
			RHaniffa
		}}
		
		
	
	
		,
	booktitle={{Corporate Governance, Audit Fees And Non-Audit Services}}
				
			,
	year={2011}
			38
			
		
	

}