Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

Internal audit quality and audit fees: Evidence from China

Philip LAW
  • Philip LAW
  • Department of Accounting and Information Management, Faculty of Business Administration, University of Macau, Macau, China.
  • Google Scholar
Jialu XU
  • Jialu XU
  • Department of Accounting and Information Management, Faculty of Business Administration, University of Macau, Macau, China.
  • Google Scholar


  •  Received: 06 May 2024
  •  Accepted: 07 June 2024
  •  Published: 31 July 2024

How to cite this article

APA /
LAW, P., & XU, J. (2024). Internal audit quality and audit fees: Evidence from China. Journal of Accounting and Taxation, 16(3), 123-134.
Chicago /
Philip LAW and Jialu XU. "Internal audit quality and audit fees: Evidence from China." Journal of Accounting and Taxation 16, no. 3 (2024): 123-134.
MLA /
Philip LAW and Jialu XU. "Internal audit quality and audit fees: Evidence from China." Journal of Accounting and Taxation 16.3 (2024): 123-134.