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The Effects of Recurring and Nonrecurring Tax, Audit‐Related, and Other Nonaudit Services on Auditor Independence*

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References

1973Risk, Return, and Equilibrium: Empirical Tests14,248 cited
1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
2004What do we know about audit quality?1,281 cited
2003Determinants of market reactions to restatement announcements1,259 cited
2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
2000Research design issues in earnings management studies998 cited
2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover984 cited
1984Auditing, Consulting, and Auditor Independence940 cited
2004Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*880 cited

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2003Client Importance, Nonaudit Services, and Abnormal Accruals824 cited

2004The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*652 cited

Cited by

2015Did the PCAOB's Restrictions on Auditors' Tax Services Improve Audit Quality?124 cited
2019Social Networks Analysis in Accounting and Finance109 cited
2013Future Nonaudit Service Fees and Audit Quality108 cited
2020The distraction effect of non-audit services on audit quality101 cited
2017Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence from the Pre- and Post-SOX Eras90 cited
2019Auditor Independence and Fair Value Accounting: An Examination of Nonaudit Fees and Goodwill Impairments84 cited
2018Is there a gender effect on the quality of audit services?79 cited
2019Audit firm tenure and audit quality: A cross‐European study78 cited
2014The Role of Audit Firm Expertise and Knowledge Spillover in Mitigating Earnings Management through the Tax Accounts73 cited
2014Abnormal audit fees and audit quality: initial evidence from the German audit market72 cited
2020Climate Risk and the Price of Audit Services: The Case of Drought63 cited
2021Audit Office Labor Market Proximity and Audit Quality60 cited
2015Non-audit services provided to audit clients, independence of mind and independence in appearance: latest evidence from large UK listed companies57 cited
2021The Association between Auditor Provided Tax Planning and Tax Compliance Services and Tax Avoidance and Tax Risk55 cited
2014Characteristics of non-audit services and financial restatements in Malaysia53 cited
2018Non-audit services and audit quality: evidence from Germany50 cited