“…In this regard, several studies investigate the determinant of audit fees for external auditors, especially for listed companies agreeing on the following factors: number of transactions, size, the complexity of audit and audit risk, the sum of account receivable and inventory, information technology, and subsidiaries (Kuo & Lee, 2018; Cameran, 2005; Amba & Al‐Hajeri, 2013; Mohammad Hassan & Naser, 2013). Other studies explore the relationship between the audit fee reduction associated with audit firm rotation (Corbella et al, 2015) and the relation between the audit fee paid and internal audit quality (Cameran et al, 2015; André et al, 2016; Hazami‐Ammar, 2019). These studies show a negative relationship between the internal audit function's quality and the external audit fee.…”