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An Examination of Auditor Independence Issues from the Perspectives of U.K. Finance Directors
14 references·11 citing·42 second hop
An Examination of Auditor Independence Issues from the Perspectives of U.K. Finance Directors (2001)An Examination of Auditor Independence Is…Cognitive moral development and auditor independence (1997)Cognitive moral development a…Auditor Reputation: The International Empirical Evidence (1997)Auditor Reputation: The Inter…Auditors' ability to discern the presence of ethical problems (1996)Auditors' ability to discern …The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence (1995)The effect of client manageme…The Provision of Other Services by Auditors: Independence and Pricing Issues (1994)The Provision of Other Servic…The Changing Structure Of The Market For Audit Services In The UK—a Descriptive Study (1994)The Changing Structure Of The…AUDITOR INDEPENDENCE, AUDIT QUALIFICATIONS AND THE PROVISION OF NON‐AUDIT SERVICES: A NOTE (1994)AUDITOR INDEPENDENCE, AUDIT Q…A Multiperiod Model and Experimental Evidence of Independence and “Lowballing”* (1994)A Multiperiod Model and Exper…Highlights Of The Proposals Of The Committee On Financial Aspects Of Corporate Governance (1993)Highlights Of The Proposals O…Size of Audit Fees and Perceptions of Auditors'Ability to Resist Management Pressure in Audit Conflict Situations (1991)Size of Audit Fees and Percep…The Association Between Qualified Opinions and Auditor Switches (1988)The Association Between Quali…Audit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …Auditing, Consulting, and Auditor Independence (1984)Auditing, Consulting, and Aud…The Auditor-Firm Conflict of Interests: Its Implications for Independence. (1974)The Auditor-Firm Conflict of …Wave after wave: unboxing 40 years of auditing ethics research (2023)Wave after wave: unboxing 40 …Audit quality implications of regulatory change in South Africa (2021)Audit quality implications of…The perceived financial effects of mandatory audit firm rotation (2020)The perceived financial effec…Mandatory audit firm rotation: a critical composition of practitioner views from an emerging economy (2020)Mandatory audit firm rotation…PENGARUH INDEPENDENSI, PENGALAMAN KERJA, DUE PROFESSIONAL CARE DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT (2015)PENGARUH INDEPENDENSI, PENGAL…Audit Tenure: An Assessment of its Effects on Audit Quality in Nigeria (2013)Audit Tenure: An Assessment o…What do we know about mandatory audit firm rotation (2012)What do we know about mandato…MANDATORY AUDIT ROTATION AND AUDIT QUALITY: SURVEY OF SOUTHERN NIGERIA (2012)MANDATORY AUDIT ROTATION AND …FAKTOR-FAKTOR DALAM DIRI AUDITOR DAN KUALITAS AUDIT: STUDI PADA KAP 'BIG FOUR' DI INDONESIA * (2010)FAKTOR-FAKTOR DALAM DIRI AUDI…Auditor independence revisited: The effects of SOX on auditor independence (2008)Auditor independence revisite…An empirical comparison of non‐Big 4 and Big 4 auditors' perceptions of auditor independence (2008)An empirical comparison of no…Organizational Culture and Leadership (1986)Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model (1991)Organizational culture and leadership (1993)The influence of clients on valuations (1999)Behind Closed Doors: What Company Audit is Really About (2001)On the Operational Reality of Auditors' Independence: Lessons from the Field (2014)The Pricing of Audit Services: Theory and Evidence (1980)The effect of audit firm size on audit prices (1984)Some Empirical Evidence from Publicly Quoted UK Companies on the Relationship Between the Pricing of Audit and Non-audit Services (1996)Does the Provision of Non‐Audit Services Impair Auditor Independence? (1999)Non‐audit Services and Auditor Independence: New Zealand Evidence (2006)Statistical Principles in Experimental Design (1964)Auditor size and audit quality (1981)Audit Conflict: An Empirical Study of the Perceived Ability of Auditors to Resist Management Pressure. (1985)An empirical study of the effects of audit committees, disclosure of nonaudit fees, and other issues on audit independence: Malaysian evidence (1996)Negotiation Research in Auditing (2008)Fifteen years in the trenches: Auditor–client negotiations exposed and explored (2012)Qualified audit opinions and stock prices (1984)Abnormal stock returns associated with media disclosures of ‘subject to’ qualified audit opinions (1986)The Simultaneous Relation Between Auditor Switching and Audit Opinion: An Empirical Analysis (1996)Auditing an Integrated Approach (1997)An Empirical Investigation of Determinants of Audit Reports in the UK (2003)The effectiveness of corporate governance and external audit on constraining earnings management practice in the UK (2010)Positive Accounting Theory (1985)Ethical Decision Making in Organizations: A Person-Situation Interactionist Model (1986)Antecedents and Consequences of Independence Risk: Framework for Analysis (2001)Audit Team Attributes Matter: How Diversity Affects Audit Quality (2017)Auditor independence, ‘low balling’, and disclosure regulation (1981)Going-Concern Audit Opinions and the Provision of Nonaudit Services: Implications for Auditor Independence of Bankrupt Firms (2009)Non‐Audit Service Fees and Financial Reporting Quality: A Meta‐Analysis (2012)Audit Committee Composition and Auditor Reporting (2000)Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Audit Quality: Insights from the Academic Literature (2012)The Large Audit Firm Fee Premium: A Case of Selectivity Bias? (2002)Auditing research: a review across the disciplinary divide (2008)Determinants of Auditor Choice: Evidence from a Small Client Market (2008)Dividend Policy, Corporate Governance and the Managerial Entrenchment Hypothesis: An Empirical Analysis (2003)Corporate governance and financing decisions of Ghanaian listed firms (2007)Political connection and cost of debt: Some Malaysian evidence (2012)
this work references cited by second hop

References

  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • 1984Auditing, Consulting, and Auditor Independence940 cited
  • 1993Highlights Of The Proposals Of The Committee On Financial Aspects Of Corporate Governance448 cited
  • 1997Auditor Reputation: The International Empirical Evidence233 cited
  • 1994The Provision of Other Services by Auditors: Independence and Pricing Issues156 cited
  • 1995The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence153 cited
  • 1991Size of Audit Fees and Perceptions of Auditors'Ability to Resist Management Pressure in Audit Conflict Situations139 cited
  • 1994AUDITOR INDEPENDENCE, AUDIT QUALIFICATIONS AND THE PROVISION OF NON‐AUDIT SERVICES: A NOTE137 cited
  • 1988The Association Between Qualified Opinions and Auditor Switches134 cited
  • 1997Cognitive moral development and auditor independence127 cited
  • 1974The Auditor-Firm Conflict of Interests: Its Implications for Independence.120 cited
  • 1996Auditors' ability to discern the presence of ethical problems109 cited
  • 1994The Changing Structure Of The Market For Audit Services In The UK—a Descriptive Study75 cited
  • 1994A Multiperiod Model and Experimental Evidence of Independence and “Lowballing”*60 cited

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Cited by

  • 2015PENGARUH INDEPENDENSI, PENGALAMAN KERJA, DUE PROFESSIONAL CARE DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT57 cited
  • 2008An empirical comparison of non‐Big 4 and Big 4 auditors' perceptions of auditor independence49 cited
  • 2013Audit Tenure: An Assessment of its Effects on Audit Quality in Nigeria42 cited
  • 2010FAKTOR-FAKTOR DALAM DIRI AUDITOR DAN KUALITAS AUDIT: STUDI PADA KAP 'BIG FOUR' DI INDONESIA *36 cited
  • 2020Mandatory audit firm rotation: a critical composition of practitioner views from an emerging economy30 cited
  • 2012What do we know about mandatory audit firm rotation27 cited
  • 2012MANDATORY AUDIT ROTATION AND AUDIT QUALITY: SURVEY OF SOUTHERN NIGERIA23 cited
  • 2020The perceived financial effects of mandatory audit firm rotation22 cited
  • 2021Audit quality implications of regulatory change in South Africa20 cited
  • 2023Wave after wave: unboxing 40 years of auditing ethics research19 cited
  • 2008Auditor independence revisited: The effects of SOX on auditor independence19 cited