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Non‐Audit Services and Auditor Independence in the 2007 Italian Regulatory Environment
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Non‐Audit Services and Auditor Independence in the 2007 Italian Regulatory Environment (2012)Non‐Audit Services and Auditor Independen…Disclosure of fees paid to auditors and the market valuation of earnings surprises (2006)Disclosure of fees paid to au…Does the Provision of Nonaudit Services Affect Investor Perceptions of Auditor Independence? (2005)Does the Provision of Nonaudi…Nonaudit Services and Earnings Management: UK Evidence* (2004)Nonaudit Services and Earning…Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Fees Paid to Audit Firms, Acc…Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Auditor Independence, Non‐Aud…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Auditor independence and fee dependence (2002)Auditor independence and fee …Do Analysts and Auditors Use Information in Accruals? (2001)Do Analysts and Auditors Use …The Audit Society: Rituals of Verification (1999)The Audit Society: Rituals of…Sorting Things Out (1999)Sorting Things OutPerceptions of auditor independence: U.K. evidence (1999)Perceptions of auditor indepe…The Audit Society: Rituals of Verification (1998)The Audit Society: Rituals of…Auditing, Consulting, and Auditor Independence (1984)Auditing, Consulting, and Aud…Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…The philosophy of auditing. (1964)The philosophy of auditing.The Pricing of Audit Services: Theory and Evidence (1980)The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)A Framework for Understanding and Researching Audit Quality (2011)Audit Quality: Insights from the Academic Literature (2012)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Separation of Ownership and Control (1983)Earnings Management During Import Relief Investigations (1991)A Survey of Corporate Governance (1997)Recent Developments in Corporate Governance: An Overview (2006)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions. (1998)The Effect of Audit Quality on Earnings Management* (1998)Do investors overvalue firms with bloated balance sheets? (2004)Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions (2012)Earnings management and annual report readability (2016)Auditor size and audit quality (1981)Earnings management to avoid earnings decreases and losses (1997)Audit committee, board of director characteristics, and earnings management (2002)Corporate governance and firm valuation (2006)The effects of corporate governance on firms’ credit ratings (2006)Female Directors and Earnings Quality* (2011)Detecting Earnings Management. (1995)Predicting Material Accounting Misstatements* (2011)WHAT’S MEASURED IS WHAT MATTERS: TARGETS AND GAMING IN THE ENGLISH PUBLIC HEALTH CARE SYSTEM (2006)Rankings and Reactivity: How Public Measures Recreate Social Worlds (2007)Toward a Comparative Sociology of Valuation and Evaluation (2012)A Sociology of Quantification (2008)The Ethnography of Infrastructure (1999)10 Sociomateriality: Challenging the Separation of Technology, Work and Organization (2008)The Politics and Poetics of Infrastructure (2013)
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References

  • 1999Sorting Things Out6,175 cited
  • 1999The Audit Society: Rituals of Verification3,583 cited
  • 1998The Audit Society: Rituals of Verification3,575 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 1984Auditing, Consulting, and Auditor Independence940 cited
  • 2004Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance902 cited
  • 2004Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*880 cited
  • 2001Do Analysts and Auditors Use Information in Accruals?752 cited
  • 1964The philosophy of auditing.665 cited
  • 2002Auditor independence and fee dependence440 cited
  • 2006Disclosure of fees paid to auditors and the market valuation of earnings surprises315 cited
  • 2005Does the Provision of Nonaudit Services Affect Investor Perceptions of Auditor Independence?223 cited
  • 2004Nonaudit Services and Earnings Management: UK Evidence*212 cited

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  • 1999Perceptions of auditor independence: U.K. evidence189 cited
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