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Does the Provision of Non‐Audit Services Impair Auditor Independence?

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References

1985Positive Accounting Theory5,837 cited
1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
1972THE EFFECT OF THE FIRM'S CAPITAL STRUCTURE ON THE SYSTEMATIC RISK OF COMMON STOCKS1,130 cited
1984Auditing, Consulting, and Auditor Independence940 cited
1986The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence350 cited
1985A Multivariate Analysis of the Auditor's Going-Concern Opinion Decision343 cited
1993Audit effort, audit fees, and the provision of nonaudit services to audit clients320 cited
1994Auditor Switching and Conservatism.284 cited
1993Auditee Incentives for Auditor Independence: The Case of Nonaudit Services.158 cited
1994The Provision of Other Services by Auditors: Independence and Pricing Issues156 cited
1991Empirical Analysis of Audit Uncertainty Qualifications139 cited
1994AUDITOR INDEPENDENCE, AUDIT QUALIFICATIONS AND THE PROVISION OF NON‐AUDIT SERVICES: A NOTE137 cited

Cited by

2009Going-Concern Audit Opinions and the Provision of Nonaudit Services: Implications for Auditor Independence of Bankrupt Firms129 cited
2012Non‐Audit Service Fees and Financial Reporting Quality: A Meta‐Analysis127 cited

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2008Changes in the Audit Environment and Auditors’ Propensity to Issue Going-Concern Opinions120 cited

2013A meta‐analysis of the determinants of modified audit opinion decisions116 cited

2009Audit firm, corporate governance, and audit quality: Evidence from Bahrain110 cited

2013Joint Audit: Issues and Challenges for Researchers and Policy-Makers107 cited

2005The Relationship of Audit Committee Characteristics with Endogenously Determined Audit and Non-Audit Fees83 cited

2007Client importance and non-Big 5 auditors’ reporting decisions78 cited

2005Probabilistic neural networks for the identification of qualified audit opinions78 cited

2011UK investors’ perceptions of auditor independence74 cited

2011The Relative Importance of Audit Quality Attributes56 cited

2013Auditor Fees and Auditor Independence—Evidence from Going Concern Reporting Decisions in Germany56 cited

2018Non-audit services and audit quality: evidence from Germany50 cited

2014Audit Market Structure and Competition in Australia42 cited

2022The Determinants and Impact of Key Audit Matters Disclosure in the Auditor’s Report38 cited

2005Explaining qualifications in audit reports using a support vector machine methodology38 cited