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Auditor independence and accounting conservatism

16 references·3 citing·39 second hopsampled

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References

1981Auditor size and audit quality5,862 cited
1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
1984Auditing, Consulting, and Auditor Independence940 cited
2002The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs924 cited
2004Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance902 cited
2003Client Importance, Nonaudit Services, and Abnormal Accruals824 cited
2005Audit Research after Sarbanes-Oxley678 cited
1988An Analysis of Auditor Litigation and Audit Service Quality.641 cited
2007Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting613 cited
2007Measuring Reporting Conservatism586 cited
2000

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Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity

537 cited

2008Conservatism and Debt499 cited

Cited by

2017Reforms to the Market for Audit and Assurance Services in the Period after the Global Financial Crisis: Evidence from the UK17 cited
2016Determining Factors Affecting Audit Opinion: Evidence from Turkey14 cited
2022Non-audit services and auditor independence in stable and unstable economic conditions13 cited