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Professional Service Fees and Auditor Objectivity

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References

1991Earnings Management During Import Relief Investigations8,369 cited
1981Auditor size and audit quality5,862 cited
1985The effect of bonus schemes on accounting decisions3,311 cited
1998The Effect of Audit Quality on Earnings Management*3,243 cited
1980The Pricing of Audit Services: Theory and Evidence2,841 cited
1994Debt covenant violation and manipulation of accruals2,773 cited
2011The effects of bonus schemes on accounting decisions2,579 cited
2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
1995Auditor brand name reputations and industry specializations1,482 cited
2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
2001Performance Matched Discretionary Accrual Measures1,420 cited
1999The Role of Big 6 Auditors in the Credible Reporting of Accruals

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1,410 cited

2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited

Cited by

2016Understanding the Relation between Financial Reporting Quality and Audit Quality243 cited
2008Corporate governance and disclosures on the transition to International Financial Reporting Standards232 cited
2019Measuring Audit Quality226 cited
2005Audit Research after Sarbanes-Oxley225 cited
2008Risk Monitoring and Control in Audit Firms: A Research Synthesis206 cited
2008Auditor Independence and Auditor-Provided Tax Service: Evidence from Going-Concern Audit Opinions Prior to Bankruptcy Filings192 cited
2008Auditing research: a review across the disciplinary divide186 cited
2019Understanding financial auditing from a service perspective172 cited
2012Perceived Auditor Independence and Audit Litigation: The Role of Nonaudit Services Fees166 cited
2010The Effects of Recurring and Nonrecurring Tax, Audit‐Related, and Other Nonaudit Services on Auditor Independence*149 cited
2006Auditor-Provided Tax Services: The Effects of a Changing Regulatory Environment140 cited
2019Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk134 cited
2005Impact of the SEC's Public Fee Disclosure Requirement on Subsequent Period Fees and Implications for Market Efficiency129 cited
2012Non‐Audit Service Fees and Financial Reporting Quality: A Meta‐Analysis127 cited
2012Non-audit Services and Audit Quality: Evidence from Private Firms113 cited
2011Tax-Related Financial Statement Restatements and Auditor-Provided Tax Services112 cited