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Non-Audit Services and Auditor Independence: New Zealand Evidence
16 references·7 citing·41 second hop
Non-Audit Services and Auditor Independence: New Zealand Evidence (2003)Non-Audit Services and Auditor Independen…The joint determination of audit fees, non-audit fees, and abnormal accruals (2006)The joint determination of au…Evidence on the Joint Determination of Audit and Non‐Audit Fees (2003)Evidence on the Joint Determi…Audit Fees, Nonaudit Fees, and Auditor Reporting on Stressed Companies (2003)Audit Fees, Nonaudit Fees, an…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…Auditor–Provided Consultancy Services and their Associations with Audit Fees and Audit Opinions (2002)Auditor–Provided Consultancy …Auditor independence and fee dependence (2002)Auditor independence and fee …The Provision of Nonaudit Services by Accounting Firms to their Audit Clients* (1997)The Provision of Nonaudit Ser…The Provision of Non‐audit Services and the Pricing of Audit Fees (1997)The Provision of Non‐audit Se…Resource Allocation Decisions in Audit Engagements* (1997)Resource Allocation Decisions…Some Empirical Evidence from Publicly Quoted UK Companies on the Relationship Between the Pricing of Audit and Non-audit Services (1996)Some Empirical Evidence from …The Provision of Other Services by Auditors: Independence and Pricing Issues (1994)The Provision of Other Servic…The Production of Audit Services: Evidence from a Major Public Accounting Firm (1994)The Production of Audit Servi…Factor analysis and related techniques (1994)Factor analysis and related t…Audit effort, audit fees, and the provision of nonaudit services to audit clients (1993)Audit effort, audit fees, and…The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence (1986)The Effect of Nonaudit Servic…Auditing, Consulting, and Auditor Independence (1984)Auditing, Consulting, and Aud…Differential spillover effects of different non-audit fees on audit report lag (2022)Differential spillover effect…The effect of family control on audit fees during financial crisis (2020)The effect of family control …The application of citation count regression to identify important papers in the literature on non-audit fees (2018)The application of citation c…Auditor-provided non-audit services in listed and private family firms (2014)Auditor-provided non-audit se…Non‐audit services and knowledge spillovers (2013)Non‐audit services and knowle…Is Joint Audit Bad or Good? Efficiency Perspective Evidence from Three European Countries (2012)Is Joint Audit Bad or Good? E…Stakeholders' perception of the independence of statutory auditors in Nigeria (2011)Stakeholders' perception of t…The theory and practice of econometrics (1986)Transforming audit technologies: Business risk audit methodologies and the audit field (2006)Client Conservatism and Auditor-Client Contracting (2012)Auditor Choice in Politically Connected Firms (2013)Auditor size and audit quality (1981)Detecting Earnings Management. (1995)Do Abnormally High Audit Fees Impair Audit Quality? (2010)Audit Reporting for Going-Concern Uncertainty: A Research Synthesis (2012)Detecting Earnings Management (2012)Office Size of Big 4 Auditors and Client Restatements (2012)The Pricing of Audit Services: Theory and Evidence (1980)Audit Fees and Auditor Size: Further Evidence (1986)Engagement Planning, Bid Pricing, and Client Response in the Market for Initial Attest Engagements (2001)Audit Labor Usage and Fees under Business Risk Auditing (2008)An Examination of the Credence Attributes of an Audit (2012)Auditor independence, ‘low balling’, and disclosure regulation (1981)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)Specification Tests in Econometrics (1978)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Risk Monitoring and Control in Audit Firms: A Research Synthesis (2008)Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions* (2012)Accounting Comparability, Audit Effort, and Audit Outcomes (2017)Law and Finance (1998)Earnings management and investor protection: an international comparison (2003)Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags (2012)Further Evidence from Meta‐Analysis of Audit Fee Research (2012)Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality (2015)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The effects of corporate governance on firms’ credit ratings (2006)Determinants of weaknesses in internal control over financial reporting (2007)THE IMPACT OF BOARD COMPOSITION AND OWNERSHIP ON AUDIT QUALITY: EVIDENCE FROM LARGE UK COMPANIES (2000)Auditor Independence and Audit Quality (2014)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Audit effort and earnings management (2007)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization (2007)Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis (2011)Does Auditor Industry Specialization Improve Audit Quality? (2013)
this work references cited by second hop

References

  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 1984Auditing, Consulting, and Auditor Independence940 cited
  • 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited
  • 2003Evidence on the Joint Determination of Audit and Non‐Audit Fees581 cited
  • 2002Auditor independence and fee dependence440 cited
  • 2006The joint determination of audit fees, non-audit fees, and abnormal accruals360 cited
  • 1986The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence350 cited
  • 1993Audit effort, audit fees, and the provision of nonaudit services to audit clients320 cited
  • 1997Resource Allocation Decisions in Audit Engagements*261 cited
  • 2003Audit Fees, Nonaudit Fees, and Auditor Reporting on Stressed Companies260 cited
  • 1994Factor analysis and related techniques237 cited
  • 1997The Provision of Nonaudit Services by Accounting Firms to their Audit Clients*232 cited
  • 1997The Provision of Non‐audit Services and the Pricing of Audit Fees215 cited
  • 2002Auditor–Provided Consultancy Services and their Associations with Audit Fees and Audit Opinions188 cited
  • 1994The Provision of Other Services by Auditors: Independence and Pricing Issues

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156 cited
  • 1996Some Empirical Evidence from Publicly Quoted UK Companies on the Relationship Between the Pricing of Audit and Non-audit Services140 cited
  • Cited by

    • 2013Non‐audit services and knowledge spillovers32 cited
    • 2014Auditor-provided non-audit services in listed and private family firms29 cited
    • 2020The effect of family control on audit fees during financial crisis24 cited
    • 2012Is Joint Audit Bad or Good? Efficiency Perspective Evidence from Three European Countries23 cited
    • 2011Stakeholders' perception of the independence of statutory auditors in Nigeria22 cited
    • 2022Differential spillover effects of different non-audit fees on audit report lag20 cited
    • 2018The application of citation count regression to identify important papers in the literature on non-audit fees18 cited