Factors Influencing Auditor Independence among Listed Companies in Nigeria: Generalized Method of Moments (GMM) Approach
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References listed on IDEAS
- Augustine O. Okolie, 2014. "Audit Quality and Earnings Response Coefficients of Quoted Companies in Nigeria," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 4(2), pages 1-10.
- repec:bla:joares:v:24:y:1986:i:1:p:97-110 is not listed on IDEAS
- Michael J. Peel & Mark A. Clatworthy, 2001. "The Relationship Between Governance Structure and Audit Fees Pre-Cadbury: some empirical findings," Corporate Governance: An International Review, Wiley Blackwell, vol. 9(4), pages 286-297, October.
- Collier, Paul & Gregory, Alan, 1999. "Audit committee activity and agency costs," Journal of Accounting and Public Policy, Elsevier, vol. 18(4-5), pages 311-332.
- Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
- David Hay & Robert Knechel & Vivian Li, 2006.
"Non‐audit Services and Auditor Independence: New Zealand Evidence,"
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Wiley Blackwell, vol. 33(5‐6), pages 715-734, June.
- David Hay & Robert Knechel & Vivian Li, 2006. "Non-audit Services and Auditor Independence: New Zealand Evidence," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(5-6), pages 715-734.
- Craswell, Allen & Stokes, Donald J. & Laughton, Janet, 2002. "Auditor independence and fee dependence," Journal of Accounting and Economics, Elsevier, vol. 33(2), pages 253-275, June.
- Nikos Vafeas & James Waegelein, 2007. "The association between audit committees, compensation incentives, and corporate audit fees," Review of Quantitative Finance and Accounting, Springer, vol. 28(3), pages 241-255, April.
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More about this item
Keywordsaudit fee; auditor independence; Nigeria; audit tenure;
- R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
- Z0 - Other Special Topics - - General
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