“Can Substitution and Signaling Theories Explain the Relationship between External Audit Fees and the Effectiveness of Internal Corporate Governance?”, GJMBR, vol. 13, no. D5, pp. 41–50, Feb. 2014, Accessed: Sep. 02, 2026. [Online]. Available: https://journalofbusiness.org/index.php/GJMBR/article/view/1155