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The Provision of Nonaudit Services by Accounting Firms to their Audit Clients*

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References

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1993Audit effort, audit fees, and the provision of nonaudit services to audit clients320 cited

Cited by

2005Does the Provision of Nonaudit Services Affect Investor Perceptions of Auditor Independence?223 cited
2009Do Auditors Price Audit Committee's Expertise? The Case of Accounting versus Nonaccounting Financial Experts219 cited
2004Nonaudit Services and Earnings Management: UK Evidence*212 cited
2008Auditor Independence and Auditor-Provided Tax Service: Evidence from Going-Concern Audit Opinions Prior to Bankruptcy Filings192 cited
2003Initial Evidence on the Association between Nonaudit Fees and Restated Financial Statements173 cited
2005Discretionary Accruals, Audit-Firm Tenure and Audit-Partner Tenure: Empirical Evidence from Taiwan172 cited
2011Threats to Auditor Independence: The Impact of Relationship and Economic Bonds168 cited
2008Audit Fees, Non‐Audit Fees and Auditor Going‐Concern Reporting Decisions in the United Kingdom165 cited

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2011

Client Importance and Earnings Management: The Moderating Role of Audit Committees

159 cited

2008Costs to Comply with SOX Section 404155 cited

2010The Effects of Recurring and Nonrecurring Tax, Audit‐Related, and Other Nonaudit Services on Auditor Independence*149 cited

2003Audits as a Corporate Governance Mechanism: Evidence from the German Market145 cited

2019Behavior biases and investment decision: theoretical and research framework138 cited

2013The Demand for Audit in Private Firms: Recent Large-Sample Evidence from the UK133 cited

2004THE ECONOMIC ROLE OF THE AUDIT IN FREE AND REGULATED MARKETS: A LOOK BACK AND A LOOK FORWARD132 cited

2005Impact of the SEC's Public Fee Disclosure Requirement on Subsequent Period Fees and Implications for Market Efficiency129 cited