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Auditor independence and fee dependence

Citations

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Cited by:

  1. Martin Bugeja, 2005. "The 'Independence' of Expert Opinions in Corporate Takeovers: Agreeing With Directors' Recommendations," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(9-10), pages 1861-1885.
  2. Yang Xu & Elizabeth Carson & Neil Fargher & Liwei Jiang, 2013. "Responses by Australian auditors to the global financial crisis," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 301-338, March.
  3. Wu, Chloe Yu-Hsuan & Hsu, Hwa-Hsien & Haslam, Jim, 2016. "Audit committees, non-audit services, and auditor reporting decisions prior to failure," The British Accounting Review, Elsevier, vol. 48(2), pages 240-256.
  4. Nathan R. Berglund, 2020. "Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1914-1951, September.
  5. Knechel, W. Robert & Thomas, Edward & Driskill, Matthew, 2020. "Understanding financial auditing from a service perspective," Accounting, Organizations and Society, Elsevier, vol. 81(C).
  6. Mary Kehinde Salawu, 2017. "Factors Influencing Auditor Independence among Listed Companies in Nigeria: Generalized Method of Moments (GMM) Approach," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 9(8), pages 191-203, August.
  7. Firth, Michael & Rui, Oliver M. & Wu, Xi, 2012. "How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China," The International Journal of Accounting, Elsevier, vol. 47(1), pages 109-138.
  8. Brishti Guha, 2005. "The Auditor and the Firm: A Simple Model of Corporate Cheating and Intermediation," Working Papers 15-2005, Singapore Management University, School of Economics.
  9. Christensen, Brant & Schmardebeck, Roy & Seidel, Timothy, 2022. "Do auditors’ incentives affect materiality assessments of prior-period misstatements?," Accounting, Organizations and Society, Elsevier, vol. 101(C).
  10. Saibal Ghosh, 2011. "Firm ownership type, earnings management and auditor relationships: evidence from India," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 26(4), pages 350-369, April.
  11. Efstathios Kirkos & Charalambos Spathis & Yannis Manolopoulos, 2010. "Audit‐firm group appointment: an artificial intelligence approach," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 17(1), pages 1-17, January.
  12. Svanberg, Jan & Öhman, Peter & Neidermeyer, Presha E., 2019. "Auditor objectivity as a function of auditor negotiation self-efficacy beliefs," Advances in accounting, Elsevier, vol. 44(C), pages 121-131.
  13. Pamela Kent, 2011. "The decision to outsource management advisory services," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(8), pages 672-696, September.
  14. Dusica STEVCEVSKA SRBINOSKA, 2022. "Audit modifications in emerging markets: The Macedonian Stock Exchange," Romanian Journal of Economics, Institute of National Economy, vol. 55(2(64)), pages 43-69, December.
  15. Sikochi, Anywhere, 2020. "Corporate legal structure and bank loan spread," Journal of Corporate Finance, Elsevier, vol. 64(C).
  16. Maria Ishaque, 2021. "Managing Conflict of Interests in Professional Accounting Firms: A Research Synthesis," Journal of Business Ethics, Springer, vol. 169(3), pages 537-555, March.
  17. Booker, K., 2018. "Can clients of economically dependent auditors benefit from voluntary audit firm rotation? An experiment with lenders," Research in Accounting Regulation, Elsevier, vol. 30(1), pages 63-67.
  18. Florin DOBRE, 2016. "Interdependencies between corporate governance and financial audit: evidence from the Romanian Stock Exchange," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(134), pages 206-206, January.
  19. Maria Tsipouridou & Charalambos Spathis, 2014. "Audit opinion and earnings management: Evidence from Greece," Accounting Forum, Taylor & Francis Journals, vol. 38(1), pages 38-54, March.
  20. Elena DOBRE & Laura BRAD, 2015. "Financial audit – feckless for economic re-launch," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(2(603), S), pages 151-162, Summer.
  21. Sarowar Hossain & Jeff Coulton & Jenny Jing Wang, 2023. "Client Importance and Audit Quality at the Individual Audit Partner, Office, and Firm Levels," Abacus, Accounting Foundation, University of Sydney, vol. 59(2), pages 650-696, June.
  22. Steven Cahan & David Emanuel & David Hay & Norman Wong, 2008. "Non‐audit fees, long‐term auditor–client relationships and earnings management," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(2), pages 181-207, June.
  23. Lennox, Clive, 2005. "Audit quality and executive officers' affiliations with CPA firms," Journal of Accounting and Economics, Elsevier, vol. 39(2), pages 201-231, June.
  24. Kim, Hyonok & Fukukawa, Hironori & Routledge, James, 2020. "A comparison of management and auditor going concern risk disclosure: Evidence from regulatory change in Japan," Working Paper Series 234, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School.
  25. Saibal Ghosh, 2023. "Auditor Exits and Firm Performance: Is There a Link?," Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 22(1), pages 31-56, March.
  26. Ahmed A. Diab & Samir I. Abdelazim & Aref M. Eissa & Eid Mahmoud Abozaid & Mona Mohamed Elshaabany, 2021. "The Impact of Client Size and Financial Performance on Audit Opinion: Evidence from a Developing Market," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 10, January.
  27. Alex Chu & Xingqiang Du & Guohua Jiang, 2011. "Buy, Lie, or Die: An Investigation of Chinese ST Firms’ Voluntary Interim Audit Motive and Auditor Independence," Journal of Business Ethics, Springer, vol. 102(1), pages 135-153, August.
  28. Desai, Vikram & Bucaro, Anthony C. & Kim, Joung W. & Srivastava, Rajendra & Desai, Renu, 2023. "Toward a better expert system for auditor going concern opinions using Bayesian network inflation factors," International Journal of Accounting Information Systems, Elsevier, vol. 49(C).
  29. Kenneth J. Reichelt & Dechun Wang, 2010. "National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality," Journal of Accounting Research, Wiley Blackwell, vol. 48(3), pages 647-686, June.
  30. 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, Wiley Blackwell, vol. 42(3), pages 561-588, June.
  31. Anastasia Kraft & Kerstin Lopatta, 2016. "Auditor fees, discretionary book-tax differences, and tax avoidance," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 7(2), pages 127-155.
  32. Li-Jen He, 2021. "Does Industry Specialist Auditor Provide More Insights in Their audit report? An Empirical Study of Key Audit Matters Section," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 11(5), pages 1-4.
  33. Mahdi Salehi & Ali Mansoury, 2009. "Firm Size, Audit Regulation and Fraud Detection: Empirical Evidence from Iran," Management, University of Primorska, Faculty of Management Koper, vol. 4(1), pages 5-19.
  34. Sophie Audousset-Coulier, 2009. "L'utilisation des honoraires d'audit pour mesurer la qualité de l'audit : théorie et évidence," Post-Print halshs-00460230, HAL.
  35. Giacomo Manetti & Simone Toccafondi, 2012. "The Role of Stakeholders in Sustainability Reporting Assurance," Journal of Business Ethics, Springer, vol. 107(3), pages 363-377, May.
  36. Santanu Mitra & Bikki Jaggi & Talal Al-Hayale, 2019. "Managerial overconfidence, ability, firm-governance and audit fees," Review of Quantitative Finance and Accounting, Springer, vol. 52(3), pages 841-870, April.
  37. Yu (Elli) Zhang & David Hay & Claus Holm, 2016. "Non-audit services and auditor independence: Norwegian evidence," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1215223-121, December.
  38. Srinivasan Krishnamurthy & Jian Zhou & Nan Zhou, 2006. "Auditor Reputation, Auditor Independence, and the Stock†Market Impact of Andersen's Indictment on Its Client Firms," Contemporary Accounting Research, John Wiley & Sons, vol. 23(2), pages 465-490, June.
  39. Saibal Ghosh, 2011. "Firm ownership type, earnings management and auditor relationships: evidence from India," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(4), pages 350-369, April.
  40. Arnold Schneider, 2010. "Do client dependence and amount of audit fees affect lending decisions?," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(5), pages 444-457, May.
  41. Tikkos Sitanggang & Titik Aryati & Bambang Pamungkas & Sukrisno Agoes, 2022. "The role of the audit committee to increase the influence of audit quality and internal control on earnings management," Technium Social Sciences Journal, Technium Science, vol. 29(1), pages 399-418, March.
  42. Xingqiang Du & Shaojuan Lai, 2018. "Financial Distress, Investment Opportunity, and the Contagion Effect of Low Audit Quality: Evidence from China," Journal of Business Ethics, Springer, vol. 147(3), pages 565-593, February.
  43. 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.
  44. Yi-Hsing Liao & Pih-Shuw Chen & Teng-Sheng Sang & Chia-Hsuan Tseng, 2020. "Does Client Importance Matter to Book-Tax Differences?," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 10(5), pages 1-17.
  45. Anandarajan, Asokan & Kleinman, Gary & Palmon, Dan, 2012. "Is non-audit services a suitable proxy for auditor independence in the post-SOX period?," Research in Accounting Regulation, Elsevier, vol. 24(2), pages 105-111.
  46. Lyn Barkess & Roger Simnett & Paul Urquhart, 2002. "The Effect of Client Fee Dependence on Audit Independence," Australian Accounting Review, CPA Australia, vol. 12(28), pages 14-22, November.
  47. Tobias Svanstr�m, 2013. "Non-audit Services and Audit Quality: Evidence from Private Firms," European Accounting Review, Taylor & Francis Journals, vol. 22(2), pages 337-366, June.
  48. Martin Bugeja, 2005. "The ‘Independence’ of Expert Opinions in Corporate Takeovers: Agreeing With Directors’ Recommendations," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(9‐10), pages 1861-1885, November.
  49. repec:cup:judgdm:v:5:y:2010:i:1:p:37-53 is not listed on IDEAS
  50. Andreas Charitou & Irene Karamanou & Anastasia Kopita, 2018. "The determinants and valuation effects of classification choice on the statement of cash flows," Accounting and Business Research, Taylor & Francis Journals, vol. 48(6), pages 613-650, September.
  51. 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.
  52. Xingqiang Du, 2019. "What’s in a Surname? The Effect of Auditor-CEO Surname Sharing on Financial Misstatement," Journal of Business Ethics, Springer, vol. 158(3), pages 849-874, September.
  53. Daniela Hohenfels & Reiner Quick, 2020. "Non-audit services and audit quality: evidence from Germany," Review of Managerial Science, Springer, vol. 14(5), pages 959-1007, October.
  54. Jasim Al-Ajmi & Shahrokh Saudagaran, 2011. "Perceptions of auditors and financial-statement users regarding auditor independence in Bahrain," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(2), pages 130-160, January.
  55. Bum†Jin Park, 2017. "Auditors’ Economic Incentives and the Sensitivity of Managerial Pay to Accounting Performance," Australian Accounting Review, CPA Australia, vol. 27(4), pages 382-399, December.
  56. Sophie Audousset-Coulier, 2015. "Audit Fees in a Joint Audit Setting," European Accounting Review, Taylor & Francis Journals, vol. 24(2), pages 347-377, June.
  57. Caitlin Ruddock & Sarah J. Taylor & Stephen L. Taylor, 2006. "Nonaudit Services and Earnings Conservatism: Is Auditor Independence Impaired?," Contemporary Accounting Research, John Wiley & Sons, vol. 23(3), pages 701-746, September.
  58. .Reiner Quick & Matthias Sattler, 2011. "Beeinträchtigen Beratungsleistungen die Urteilsfreiheit des Abschlussprüfers? Zum Einfluss von Beratungshonoraren auf diskretionäre Periodenabgrenzungen," Schmalenbach Journal of Business Research, Springer, vol. 63(4), pages 310-343, June.
  59. Jennifer Martínez-Ferrero & Isabel-María García-Sánchez, 2018. "The Level of Sustainability Assurance: The Effects of Brand Reputation and Industry Specialisation of Assurance Providers," Journal of Business Ethics, Springer, vol. 150(4), pages 971-990, July.
  60. 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, June.
  61. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
  62. Jane Culvenor & Donald Stokes & Stephen Taylor, 2002. "A Review of the Proposals for Reform of Independence of Australian Company Auditors," Australian Accounting Review, CPA Australia, vol. 12(27), pages 12-23, July.
  63. Natalia Vaz Ogando & Silvia Ruiz Blanco & Belen Fernandez-Feijoo, 2018. "A Provider’s Approach to the Assurance Market of Sustainability Reports in Spain," Administrative Sciences, MDPI, vol. 8(3), pages 1-27, June.
  64. Philomena Leung & Barry J. Cooper, 2005. "Accountants, Ethical Issues and the Corporate Governance Context," Australian Accounting Review, CPA Australia, vol. 15(35), pages 79-88, March.
  65. Tobias Gerwing & Peter Kajüter & Maximilian Wirth, 2022. "The role of sustainable corporate governance in mandatory sustainability reporting quality," Journal of Business Economics, Springer, vol. 92(3), pages 517-555, April.
  66. Roger Simnett & Ken T. Trotman, 2002. "Research Methods for Examining Independence Issues: Experimental and Economics-of-Auditing Approaches," Australian Accounting Review, CPA Australia, vol. 12(28), pages 23-31, November.
  67. DeFond, Mark L. & Lennox, Clive S., 2011. "The effect of SOX on small auditor exits and audit quality," Journal of Accounting and Economics, Elsevier, vol. 52(1), pages 21-40, June.
  68. Ammar Abid & Muhammad Shaique & Muhammad Anwar ul Haq, 2018. "Do Big Four Auditors Always Provide Higher Audit Quality? Evidence from Pakistan," IJFS, MDPI, vol. 6(2), pages 1-22, June.
  69. Gómez Aguilar, Nieves & Biedma López, Estíbaliz & Ruiz Barbadillo, Emiliano, 2018. "El efecto de la rotación de socio en la calidad de la auditoría," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 7-18.
  70. Emiliano Ruiz Barbadillo & Nieves Gómez Aguilar & Nieves Carrera Pena, 2006. "Evidencia empírica sobre el efecto de la duración del contrato en la calidad de la auditoría: análisis de las medidas de retención y rotación obligatoria de auditores," Investigaciones Economicas, Fundación SEPI, vol. 30(2), pages 283-316, May.
  71. Don A. Moore & Lloyd Tanlu & Max H. Bazerman, 2010. "Conflict of interest and the intrusion of bias," Judgment and Decision Making, Society for Judgment and Decision Making, vol. 5(1), pages 37-53, February.
  72. Soltani Lynda, 2016. "Determinants of Audit Opinion after the Scandals of Enron: Empirical Validation in the French Context," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(5), pages 219-219, April.
  73. Abdelhakim Ben Ali, 2016. "Audit Quality, Joint-Auditors and Game Theory: Empirical Validation in the French Context," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(7), pages 292-292, June.
  74. Marwa Elnahass & Kamil Omoteso & Aly Salama & Vu Quang Trinh, 2020. "Differential market valuations of board busyness across alternative banking models," Review of Quantitative Finance and Accounting, Springer, vol. 55(1), pages 201-238, July.
  75. Ghosh, Saibal, 2007. "External Auditing, Managerial Monitoring and Firm Valuation: An Empirical Analysis for India," MPRA Paper 17142, University Library of Munich, Germany.
  76. Augustine O. Okolie Ph.D, FCA, 2014. "Audit Firm Size and Market Price Per Share of Quoted Companies in Nigeria," International Journal of Business and Social Research, LAR Center Press, vol. 4(5), pages 100-117, May.
  77. Dhaliwal, Dan S. & Lamoreaux, Phillip T. & Litov, Lubomir P. & Neyland, Jordan B., 2016. "Shared auditors in mergers and acquisitions," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 49-76.
  78. Elizabeth Carson & Neil Fargher & Yuyu Zhang, 2016. "Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research," Australian Accounting Review, CPA Australia, vol. 26(3), pages 226-242, September.
  79. Domenico Campa & Ray Donnelly, 2016. "Non-audit services provided to audit clients, independence of mind and independence in appearance: latest evidence from large UK listed companies," Accounting and Business Research, Taylor & Francis Journals, vol. 46(4), pages 422-449, June.
  80. Seyed Mahmoud Hosseinniakani & Helena Inacio & Rui Mota, 2014. "A Review on Audit Quality Factors," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 243-254, April.
  81. Bugeja, Martin, 2011. "Takeover premiums and the perception of auditor independence and reputation," The British Accounting Review, Elsevier, vol. 43(4), pages 278-293.
  82. Jennifer Martínez‐Ferrero & Isabel‐María García‐Sánchez & Emiliano Ruiz‐Barbadillo, 2018. "The quality of sustainability assurance reports: The expertise and experience of assurance providers as determinants," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1181-1196, December.
  83. Geiger, Marshall A. & Basioudis, Ilias G. & DeLange, Paul, 2022. "The effect of non-audit fees and industry specialization on the prevalence and accuracy of auditor’s going-concern reporting decisions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
  84. repec:thr:techub:10029:y:2022:i:1:p:399-418 is not listed on IDEAS
  85. Tsipouridou, Maria & Spathis, Charalambos, 2012. "Earnings management and the role of auditors in an unusual IFRS context: The case of Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(1), pages 62-78.
  86. repec:agr:journl:v:2(602):y:2015:i:2(602):p:151-162 is not listed on IDEAS
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