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The Relation Between Auditors' Fees for Non-Audit Services and Earnings Quality

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References

1991Earnings Management During Import Relief Investigations8,369 cited
1981Auditor size and audit quality5,862 cited
1985Positive Accounting Theory5,837 cited
1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
1997Earnings management to avoid earnings decreases and losses3,839 cited
2012Detecting Earnings Management3,821 cited
1998The Effect of Audit Quality on Earnings Management*3,243 cited
1994Debt covenant violation and manipulation of accruals2,773 cited
1999Earnings Management to Exceed Thresholds2,764 cited
1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
1995Auditor brand name reputations and industry specializations1,482 cited
1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
1994Shareholder Litigation and Corporate Disclosures1,351 cited
2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited

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2000Research design issues in earnings management studies998 cited

Cited by

2012Non-audit Services and Audit Quality: Evidence from Private Firms113 cited
2012Abnormal Audit Fee and Audit Quality113 cited
2005Auditor compensation, disclosure quality, and market liquidity: Evidence from the stock market108 cited
2002The Joint Determination of Audit Fees, Non-Audit Fees, And Abnormal Accruals106 cited
2008The effect of audit partner tenure on client managers' accounting discretion90 cited
2007Client importance and non-Big 5 auditors’ reporting decisions78 cited
2014Abnormal audit fees and audit quality: initial evidence from the German audit market72 cited
2015Impact of Audit Committee and Audit Quality on Preventing Earnings Management in the Pre- and Post- Nigerian Corporate Governance Code 201171 cited
2013The geography of US auditors: information quality and monitoring costs by local versus non-local auditors63 cited
2011The effectiveness of audit committees for low‐ and mid‐cap firms62 cited
2010Corporate Audits and How to Fix Them54 cited
2011The effects of corporate governance and audit and non-audit fees on IPO Value47 cited
2004CAP Forum on Enron: Former Audit Firm Personnel as CFOs: Effect on Earnings Management*47 cited
2018Fee competition among Big 4 auditors and audit quality47 cited
2010The value of Big 4 audits in Australia46 cited
2006Perspectives on Auditing Education after Sarbanes-Oxley45 cited