Internal Auditing Outsourcing, Nonaudit Services, and Audit Fees

We are thankful for feedback received from the editor, two anonymous reviewers, and participants during a plenary session at the 2015 Journal of Contemporary Accounting & Economics Symposium at Monash University's Sunway Campus, Malaysia. Gratitude is extended to Praveen Gupta and Heibatollah Sami for constructive comments on earlier drafts of this manuscript. Effiezal Aswadi Abdul Wahab is appreciative of the partial research support received from Curtin University.

Tribute to Professor Mazlina Mat Zain: Before her passing, Professor Mazlina was the Dean at the Faculty of Management from 2011 to 2014, Multimedia University, Malaysia. She obtained her Ph.D. from Griffith University in 2005, Australia, and was a leading figure in internal audit research in Malaysia with leading publications in the International Journal of Auditing and Corporate Governance: An International Review, to name a couple. She left us on November 12, 2016 after a short illness. She will be missed by the academic community in Malaysia and those that have known her for years.

Effiezal Aswadi Abdul Wahab, Curtin University, Faculty of Business and Law, School of Accounting, Economics and Finance, Perth, Australia; Willie. E. Gist, Ohio University, College of Business, School of Accountancy, Athens, OH, USA; Ferdinand A. Gul, Deakin University, Deakin Business School, Department of Accounting, Melbourne, Australia; Mazlina Mat Zain (deceased), Multimedia University, Faculty of Management, Selangor, Malaysia.

Deceased.

Editor's note: Accepted by Jayanthi Krishnan, under the Senior Editorship of Jeffrey R. Cohen.