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Do Auditor†Provided Nonaudit Services Improve Audit Effectiveness?

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  • Jennifer R. Joe
  • Scott D. Vandervelde

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  • Jennifer R. Joe & Scott D. Vandervelde, 2007. "Do Auditor†Provided Nonaudit Services Improve Audit Effectiveness?," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 467-487, June.
    • Handle: RePEc:wly:coacre:v:24:y:2007:i:2:p:467-487
    DOI: 10.1506/Y6H1-7895-774T-5TM1
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    References listed on IDEAS

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    1. Scott D. Vandervelde, 2006. "The Importance of Account Relations when Responding to Interim Audit Testing Results," Contemporary Accounting Research, John Wiley & Sons, vol. 23(3), pages 789-821, September.
    2. Lynch, John G, Jr & Srull, Thomas K, 1982. "Memory and Attentional Factors in Consumer Choice: Concepts and Research Methods," Journal of Consumer Research, Journal of Consumer Research Inc., vol. 9(1), pages 18-37, June.
    3. Marchant, Garry & Robinson, John & Anderson, Urton & Schadewald, Michael, 1991. "Analogical transfer and expertise in legal reasoning," Organizational Behavior and Human Decision Processes, Elsevier, vol. 48(2), pages 272-290, April.
    4. Johnson, Marilyn F. & Nelson, Karen K. & Frankel, Richard M., 2002. "The Relation Between Auditor's Fees for Non-audit Services and Earnings Quality," Research Papers 1696r, Stanford University, Graduate School of Business.
    5. Michael Firth, 1997. "The Provision of Nonaudit Services by Accounting Firms to their Audit Clients," Contemporary Accounting Research, John Wiley & Sons, vol. 14(2), pages 1-21, June.
    6. Salterio, Steven, 1996. "The effects of precedents and client position on auditors' financial accounting policy judgment," Accounting, Organizations and Society, Elsevier, vol. 21(5), pages 467-486, July.
    7. Salterio, S. & Koonce, L., 1997. "The persuasiveness of audit evidence: The case of accounting policy decisions," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 573-587, August.
    8. Simunic, Da, 1984. "Auditing, Consulting, And Auditor Independence," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 22(2), pages 679-702.
    9. Jennifer R. Joe, 2003. "Why Press Coverage of a Client Influences the Audit Opinion," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 41(1), pages 109-133, March.
    10. Marchant, Garry & Robinson, John & Anderson, Urton & Schadewald, Michael, 1993. "The Use of Analogy in Legal Argument: Problem Similarity, Precedent, and Expertise," Organizational Behavior and Human Decision Processes, Elsevier, vol. 55(1), pages 95-119, June.
    11. DeAngelo, Linda Elizabeth, 1981. "Auditor independence, `low balling', and disclosure regulation," Journal of Accounting and Economics, Elsevier, vol. 3(2), pages 113-127, August.
    12. Phillips, F, 1999. "Auditor attention to and judgments of aggressive financial reporting," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 37(1), pages 167-189.
    13. Plumlee, Rd, 1985. "The Standard Of Objectivity For Internal Auditors - Memory And Bias Effects," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 23(2), pages 683-699.
    14. William R. Kinney & Zoe‐Vonna Palmrose & Susan Scholz, 2004. "Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 42(3), pages 561-588, June.
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    Cited by:

    1. Marco Angelo Marinoni & Anna Maria Fellegara & Andrea Lippi, 2022. "Potential Threats to Audit Firm Independence: Evidence from Italy on Audit Quality," International Business Research, Canadian Center of Science and Education, vol. 15(6), pages 1-88, June.
    2. Carolyn Mactavish & Susan McCracken & Regan N. Schmidt, 2018. "External Auditors' Judgment and Decision Making: An Audit Process Task Analysis," Accounting Perspectives, John Wiley & Sons, vol. 17(3), pages 387-426, September.
    3. Paul A. Griffin & David H. Lont & Yuan Sun, 2009. "Governance regulatory changes, International Financial Reporting Standards adoption, and New Zealand audit and non‐audit fees: empirical evidence," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(4), pages 697-724, December.
    4. Kuselias, Stephen & Earley, Christine E. & Perreault, Stephen J., 2023. "The impact of firm affiliation on accountants’ error reporting decisions," Accounting, Organizations and Society, Elsevier, vol. 108(C).
    5. Dierynck, Bart & Kadous, Kathryn & Peters, Christian P. H., 2024. "Learning in the auditing profession: A framework and future directions," Other publications TiSEM eb74c8e4-bc4a-4b71-b88a-4, Tilburg University, School of Economics and Management.
    6. Roger Meuwissen & Reiner Quick, 2009. "Abschlussprüfung und Beratung - Eine experimentelle Analyse der Auswirkungen auf Unabhängigkeitswahrnehmungen deutscher Aufsichtsräte," Schmalenbach Journal of Business Research, Springer, vol. 61(4), pages 382-415, June.
    7. Meuwissen, Roger & Quick, Reiner, 2019. "The effects of non-audit services on auditor independence: An experimental investigation of supervisory board members’ perceptions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
    8. Dierynck, Bart & Kadous, Kathryn & Peters, Christian P.H., 2024. "Learning in the auditing profession: A framework and future directions," Accounting, Organizations and Society, Elsevier, vol. 113(C).

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