Mohamed Mahmoud Bshayreh, Aiman Mahmoud Abu Hamour, Ziad Jamal Eid Haddad
The current study aims to investigate the influence of the internal audit function (IAF) and the audit committee (AC) on the external audit fees, which is extending to a prior study. Despite of the extensive studies on the factors that affect external audit fees, a little empirical studies existing regarding the impact of IAF and (AC) on level of the external audit fees. Through analysing the Secondary Data of the listed non-financial firms in the Amman Stock Exchange using Eviews software, this paper revealed evidence that the internal audit function and audit committee are considered as an important determinants for the external audit fees. The results revealed that the internal audit function and the audit committee activity (measured by AC's meetings) have a significantly positive influence on level of the external audit fees. Such results are important for the policymakers and the regulatory bodies in the Jordanian context, to support and recognize these mechanisms as important mechanisms within the firms' context. The study also provides suggestions for the future studies.