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Nonaudit Services and Earnings Conservatism: Is Auditor Independence Impaired?

Citations

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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. 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.
  3. 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.
  4. Wil Martens & Prem W. S. Yapa & Maryam Safari, 2020. "The Impact of Financial Statement Comparability on Earnings Management: Evidence from Frontier Markets," IJFS, MDPI, vol. 8(4), pages 1-25, November.
  5. Kevin Koh & Shiva Rajgopal & Suraj Srinivasan, 2013. "Non-audit services and financial reporting quality: evidence from 1978 to 1980," Review of Accounting Studies, Springer, vol. 18(1), pages 1-33, March.
  6. Christiane Pott & Tobias Tebben & Christoph Watrin, 2014. "The effect of outside directors’ and auditors’ incentives on managers’ ability to manage cash bonuses," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(2), pages 505-540, May.
  7. Singh, Abhijeet & Singh, Harjinder & Sultana, Nigar & Evans, John, 2019. "Independent and joint effects of audit partner tenure and non-audit fees on audit quality," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 186-205.
  8. Habib, Ahsan, 2011. "Audit firm industry specialization and audit outcomes: Insights from academic literature," Research in Accounting Regulation, Elsevier, vol. 23(2), pages 114-129.
  9. George Drogalas & Michail Nerantzidis & Dimitrios Mitskinis & Ioannis Tampakoudis, 2021. "The relationship between audit fees and audit committee characteristics: evidence from the Athens Stock Exchange," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(1), pages 24-41, March.
  10. 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.
  11. Anca Diana SUMÄ‚NARU, 2021. "Developing A Conceptual Model Framework On Setting Negotiation Strategies In Audit Decision-Making Processes," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(23), pages 1-11.
  12. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
  13. Myung-In Kim & Catherine Heyjung Sonu & Jong-Hag Choi, 2015. "Separation of corporate ownership and control and accounting conservatism: evidence from Korea," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 22(2), pages 103-136, June.
  14. Eli Amir & Yanling Guan & Gilad Livne, 2010. "Auditor Independence and the Cost of Capital Before and After Sarbanes-Oxley: The Case of Newly Issued Public Debt," European Accounting Review, Taylor & Francis Journals, vol. 19(4), pages 633-664.
  15. Sally Gunz & Linda Thorne, 2017. "Introduction to Thematic Symposium on Accounting Professionalism," Journal of Business Ethics, Springer, vol. 142(2), pages 199-201, May.
  16. Jere R. Francis, 2006. "Are Auditors Compromised by Nonaudit Services? Assessing the Evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 23(3), pages 747-760, September.
  17. Parker, Lee D. & Schmitz, Jana, 2022. "The Reinvented accounting firm office: Impression management for efficiency, client relations and cost control," Accounting, Organizations and Society, Elsevier, vol. 98(C).
  18. Badia, Marc & Duro, Miguel & Penalva, Fernando & Ryan, Stephen, 2017. "Conditionally conservative fair value measurements," Journal of Accounting and Economics, Elsevier, vol. 63(1), pages 75-98.
  19. Hui, Kai Wai & Klasa, Sandy & Yeung, P. Eric, 2012. "Corporate suppliers and customers and accounting conservatism," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 115-135.
  20. Cheng Lai & Stephen L. Taylor, 2008. "Estimating and validating a firm‐year‐specific measure of conservatism: Australian evidence," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(4), pages 673-695, December.
  21. Harishankar Balkrishna & Jeffrey J. Coulton & Stephen L. Taylor, 2007. "Accounting losses and earnings conservatism: evidence from Australian Generally Accepted Accounting Principles," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(3), pages 381-400, September.
  22. Bugeja, Martin, 2011. "Takeover premiums and the perception of auditor independence and reputation," The British Accounting Review, Elsevier, vol. 43(4), pages 278-293.
  23. Sharad Asthana & Inder Khurana & K. K. Raman, 2019. "Fee competition among Big 4 auditors and audit quality," Review of Quantitative Finance and Accounting, Springer, vol. 52(2), pages 403-438, February.
  24. repec:dau:papers:123456789/3506 is not listed on IDEAS
  25. Alastair Lawrence & Richard Sloan & Estelle Sun, 2018. "Why Are Losses Less Persistent Than Profits? Curtailments vs. Conservatism," Management Science, INFORMS, vol. 64(2), pages 673-694, February.
  26. Knechel, W. Robert & Thomas, Edward & Driskill, Matthew, 2020. "Understanding financial auditing from a service perspective," Accounting, Organizations and Society, Elsevier, vol. 81(C).
  27. Benjamin T. Albersmann & Reiner Quick, 2020. "The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 66-103, March.
  28. Sun, Sophia Li & Habib, Ahsan & Huang, Hedy Jiaying, 2019. "Tournament incentives and stock price crash risk: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 54(C), pages 93-117.
  29. Beardsley, Erik L. & Imdieke, Andrew J. & Omer, Thomas C., 2021. "The distraction effect of non-audit services on audit quality," Journal of Accounting and Economics, Elsevier, vol. 71(2).
  30. Christopher Bleibtreu & Ulrike Stefani, 2024. "The interdependence between market structure and the quality of audited reports: the case of non-audit services," Review of Accounting Studies, Springer, vol. 29(2), pages 1524-1574, June.
  31. repec:tsa:wpaper:0152acc is not listed on IDEAS
  32. Sudipta Basu & Yi Liang, 2019. "Director–Liability–Reduction Laws and Conditional Conservatism," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 57(4), pages 889-917, September.
  33. Adel Chouaya, 2008. "Effet de l'obligation de publier les honoraires d'audit sur les honoraires des exercices ultérieurs : Le cas français," Post-Print halshs-00522481, HAL.
  34. Emna Ben Saad & Cédric Lesage, 2007. "Des Facteurs D'Independance A Un Systeme D'Independance : Proposition D'Une Nouvelle Grille D'Analyse De L'Independance De L'Auditeur," Post-Print halshs-00543079, HAL.
  35. repec:dau:papers:123456789/3526 is not listed on IDEAS
  36. 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.
  37. Sarowar Hossain & Jenny Jing Wang, 2023. "Abnormal audit fees and audit quality: Australian evidence," Australian Journal of Management, Australian School of Business, vol. 48(3), pages 596-624, August.
  38. Chauhan, Yogesh & Kumar, Surya Bhushan, 2019. "The value relevance of nonfinancial disclosure: Evidence from foreign equity investment," Journal of Multinational Financial Management, Elsevier, vol. 52.
  39. Giuseppe Ianniello, 2015. "The effects of board and auditor independence on earnings quality: evidence from Italy," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(1), pages 229-253, February.
  40. Hailey B. Ballew & Amy G. Sheneman, 2025. "Regulatory consulting and banks’ financial reporting quality: evidence from the Dodd-Frank Act," Review of Accounting Studies, Springer, vol. 30(4), pages 3719-3764, December.
  41. Christopher Bleibtreu & Ulrike Stefani, 2012. "The Interdependence Between Audit Market Structure and the Quality of Financial Reporting: The Case of Non-Audit Services," Working Paper Series of the Department of Economics, University of Konstanz 2012-01, Department of Economics, University of Konstanz.
  42. Lawrence, Alastair & Sloan, Richard & Sun, Yuan, 2013. "Non-discretionary conservatism: Evidence and implications," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 112-133.
  43. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
  44. Koch, Christopher & Weber, Martin & Wüstemann, Jens, 2007. "Can Auditors Be Independent? - Experimental Evidence," Sonderforschungsbereich 504 Publications 07-59, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
  45. Bright Asante-Appiah & Tamara A. Lambert, 2023. "The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk," Review of Accounting Studies, Springer, vol. 28(4), pages 2589-2641, December.
  46. De Fuentes, Cristina & Porcuna, Rubén, 2016. "Main drivers of consultancy services: A meta-analytic approach," Journal of Business Research, Elsevier, vol. 69(11), pages 4775-4780.
  47. Liu, Zihan & Jubb, Christine & Abhayawansa, Subhash, 2025. "Choice of financial audit firm and ESG assurance firm: The role of board of director characteristics," The British Accounting Review, Elsevier, vol. 57(4).
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