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Professionalism vs Commercialism: The Association Between Non‐Audit Services (NAS) and Audit Independence
0 references·16 citing·51 second hopsampled
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  • 2018Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers140 cited
  • 2013A meta‐analysis of the determinants of modified audit opinion decisions116 cited
  • 2012Non‐Audit Services and Knowledge Spillovers: Evidence from New Zealand115 cited
  • 2019Auditor Independence and Fair Value Accounting: An Examination of Nonaudit Fees and Goodwill Impairments84 cited
  • 2002Auditor Independence and Non-Audit Services: A Literature Review80 cited
  • 2008Costs Associated With Going‐Concern‐Modified Audit Opinions: An Analysis of the Australian Audit Market80 cited
  • 2015Audit committees, non-audit services, and auditor reporting decisions prior to failure79 cited
  • 2011UK investors’ perceptions of auditor independence74 cited
  • 2018The associations between audit firm attributes and audit quality-specific indicators73 cited
  • 2018Auditors’ professional and organizational identities and commercialization in audit firms58 cited
  • 2013Auditor Fees and Auditor Independence—Evidence from Going Concern Reporting Decisions in Germany56 cited
  • 2003An experimental study of users’ responses to qualified audit reports in China53 cited
  • 2012Auditor Reporting on Going-Concern Uncertainty: A Research Synthesis46 cited

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2018
International evidence on economic policy uncertainty and asymmetric adjustment of audit pricing: Big 4 versus non‐big 4 auditors
44 cited
  • 2006Auditor Fees, Market Microstructure, and Firm Transparency41 cited
  • 2022Assurance process for sustainability reporting: Towards a conceptual framework39 cited