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The association between non-audit services and the propensity of going concern qualifications: Implications for audit independence
16 references·4 citing·42 second hop
The association between non-audit services and the propensity of going concern qualifications: Implications for audit independence (2001)The association between non-audit service…Does the Provision of Non‐Audit Services Impair Auditor Independence? (1999)Does the Provision of Non‐Aud…Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases (1998)Fraud Type and Auditor Litiga…The Provision of Nonaudit Services by Accounting Firms to their Audit Clients* (1997)The Provision of Nonaudit Ser…Reconsidering the status of tests of significance: An alternative criterion of adequacy (1995)Reconsidering the status of t…The Provision of Other Services by Auditors: Independence and Pricing Issues (1994)The Provision of Other Servic…AUDITOR INDEPENDENCE, AUDIT QUALIFICATIONS AND THE PROVISION OF NON‐AUDIT SERVICES: A NOTE (1994)AUDITOR INDEPENDENCE, AUDIT Q…Auditee Incentives for Auditor Independence: The Case of Nonaudit Services. (1993)Auditee Incentives for Audito…Audit effort, audit fees, and the provision of nonaudit services to audit clients (1993)Audit effort, audit fees, and…Logit Modeling (1992)Logit ModelingSize of Audit Fees and Perceptions of Auditors'Ability to Resist Management Pressure in Audit Conflict Situations (1991)Size of Audit Fees and Percep…CURRENT TECHNIQUES IN BANKRUPTCY PREDICTION (1987)CURRENT TECHNIQUES IN BANKRUP…An empirical investigation of audit qualification decisions in the presence of going concern uncertainties* (1987)An empirical investigation of…The effect of audit firm size on audit prices (1984)The effect of audit firm size…Auditing, Consulting, and Auditor Independence (1984)Auditing, Consulting, and Aud…Auditor size and audit quality (1981)Auditor size and audit qualityAn Investigation into Auditors' Continuity and Related Qualification Judgments (1980)An Investigation into Auditor…Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research (2016)Trends in Auditor Reporting i…Takeover premiums and the perception of auditor independence and reputation (2011)Takeover premiums and the per…Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions (2011)Auditor Fees and Auditor Inde…Review of empirical research on rotation and non-audit services: auditor independence in fact vs. appearance (2009)Review of empirical research …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)The theory and practice of econometrics (1986)The Effects of Recurring and Nonrecurring Tax, Audit‐Related, and Other Nonaudit Services on Auditor Independence* (2010)The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk (2022)The Pricing of Audit Services: Theory and Evidence (1980)Auditor independence, ‘low balling’, and disclosure regulation (1981)The impact of improved auditor independence on audit market concentration in China (1999)The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing (2003)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence (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)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Agency Problems and Residual Claims (1983)The Effect of Audit Quality on Earnings Management* (1998)The Measurement of Meaning (1957)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Attitude-behavior relations: A theoretical analysis and review of empirical research. (1977)The Audit Report under Going Concern Uncertainties: An Empirical Analysis (1992)Audit Fees, Nonaudit Fees, and Auditor Reporting on Stressed Companies (2003)The Auditor's Reporting Model: A Literature Overview and Research Synthesis (2008)Attribution theory in social psychology (1967)Availability: A heuristic for judging frequency and probability (1973)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Shareholder Wealth Effects of the Private Securities Litigation Reform Act of 1995 (2000)Audit Team Brainstorming, Fraud Risk Identification, and Fraud Risk Assessment: Implications of SAS No. 99 (2007)Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting (2011)DEVELOPMENT OF A CLASS OF STABLE PREDICTIVE VARIABLES: THE CASE OF BANKRUPTCY PREDICTION (1990)A Reexamination of Auditor versus Model Accuracy within the Context of the Going‐Concern Opinion Decision* (1994)Tests of the generalizability of Altman's bankruptcy prediction model (2001)Nonaudit Services and Earnings Management: UK Evidence* (2004)Does the Provision of Nonaudit Services Affect Investor Perceptions of Auditor Independence? (2005)Do Auditors Price Audit Committee's Expertise? The Case of Accounting versus Nonaccounting Financial Experts (2009)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)Customer Portfolio Development: Modeling Destination Adopters, Inactives, and Rejecters (1997)Negotiation behavior when cultures collide: The United States and Japan. (2001)Inmate Social Ties and the Transition to Society (2008)
this work references cited by second hop

References

  • 1981Auditor size and audit quality5,862 cited
  • 1984Auditing, Consulting, and Auditor Independence940 cited
  • 1984The effect of audit firm size on audit prices694 cited
  • 1992Logit Modeling413 cited
  • 1987CURRENT TECHNIQUES IN BANKRUPTCY PREDICTION350 cited
  • 1993Audit effort, audit fees, and the provision of nonaudit services to audit clients320 cited
  • 1980An Investigation into Auditors' Continuity and Related Qualification Judgments261 cited
  • 1997The Provision of Nonaudit Services by Accounting Firms to their Audit Clients*232 cited
  • 1998Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases219 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
  • 1991Size of Audit Fees and Perceptions of Auditors'Ability to Resist Management Pressure in Audit Conflict Situations139 cited
  • 1994AUDITOR INDEPENDENCE, AUDIT QUALIFICATIONS AND THE PROVISION OF NON‐AUDIT SERVICES: A NOTE137 cited
  • 1999Does the Provision of Non‐Audit Services Impair Auditor Independence?135 cited
  • 1987An empirical investigation of audit qualification decisions in the presence of going concern uncertainties*

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134 cited
  • 1995Reconsidering the status of tests of significance: An alternative criterion of adequacy111 cited
  • Cited by

    • 2011Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions31 cited
    • 2009Review of empirical research on rotation and non-audit services: auditor independence in fact vs. appearance28 cited
    • 2016Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research26 cited
    • 2011Takeover premiums and the perception of auditor independence and reputation24 cited