Auditor Independence and Non-Audit Services: A Literature ReviewVIVIEN A. BEATTIE, Stella Fearnley2002-01-01review80 citationsclosedNo readable copy stored yet — this record is metadata only.Auditing, Earnings Management, GovernanceAccounting and Financial ManagementCorporate Governance and Financial ManagementAbstractNo abstract was published for this record.Citations in this libraryStored only when both papers are in the corpus — 80 citations exist upstream.References1976Theory of the firm: Managerial behavior, agency costs and ownership structure1991Earnings Management During Import Relief Investigations1981Auditor size and audit quality2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1981Auditor independence, ‘low balling’, and disclosure regulation2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions2000Does size matter? The influence of large clients on office-level auditor reporting decisions1984Auditing, Consulting, and Auditor IndependenceCited by2011Further evidence on knowledge spillover and the joint determination of audit and non‐audit fees2011UK investors’ perceptions of auditor independence2008Non‐Audit Fees, Market Leaders and Concentration in the German Audit Market: A Descriptive Analysis2015Non-audit services provided to audit clients, independence of mind and independence in appearance: latest evidence from large UK listed companies2014Auditor Independence in Fact: Research, Regulatory, and Practice Implications Drawn from Experimental and Archival Research2011Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?2014Characteristics of non-audit services and financial restatements in Malaysia2015Restricting Non-Audit Services in Europe – The Potential (Lack of) Impact of a Blacklist and a Fee Cap on Auditor Independence and Audit Quality