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Non-audit Services and Audit Quality: Evidence from Private Firms
16 references·16 citing·33 second hopsampled
Non-audit Services and Audit Quality: Evidence from Private Firms (2012)Non-audit Services and Audit Quality: Evi…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …On the use of instrumental variables in accounting research (2009)On the use of instrumental va…The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…Performance matched discretionary accrual measures (2005)Performance matched discretio…The Audit Society: Rituals of Verification (1999)The Audit Society: Rituals of…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…The Audit Society: Rituals of Verification (1998)The Audit Society: Rituals of…The Behavioral Consequences of Service Quality (1996)The Behavioral Consequences o…DOES FAMILIARITY BREED TRUST? THE IMPLICATIONS OF REPEATED TIES FOR CONTRACTUAL CHOICE IN ALLIANCES. (1995)DOES FAMILIARITY BREED TRUST?…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Measuring Service Quality: A Reexamination and Extension (1992)Measuring Service Quality: A …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Auditor size and audit quality (1981)Auditor size and audit qualityAuditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…Audit-Firm Profitability: Determinants and Implications for Audit Outcomes (2023)Audit-Firm Profitability: Det…Private firm accounting: the European reporting environment, data and research perspectives (2021)Private firm accounting: the …External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis (2021)External Factors and the Pric…The effects of non-audit services on auditor independence: An experimental investigation of supervisory board members’ perceptions (2019)The effects of non-audit serv…The effect of audit market structure on audit quality and audit pricing in the private‐client market (2019)The effect of audit market st…Auditor Independence, Current and Future NAS Fees and Audit Quality: Were European Regulators Right? (2019)Auditor Independence, Current…Accounting Research on Private Firms: State of the Art and Future Directions (2019)Accounting Research on Privat…The associations between audit firm attributes and audit quality-specific indicators (2018)The associations between audi…Non-audit services and audit quality: evidence from Germany (2018)Non-audit services and audit …Mandatory audit firm rotation and prohibition of audit firm‐provided tax services: Evidence from investment consultants’ perceptions (2018)Mandatory audit firm rotation…Auditor‐provided nonaudit services: Post‐EU‐regulation evidence from Denmark (2018)Auditor‐provided nonaudit ser…Auditors’ Joint Engagements and Audit Quality: Evidence from Italian Private Companies (2017)Auditors’ Joint Engagements a…Audit Committees and Earnings Management – Evidence from the German Two-Tier Board System (2017)Audit Committees and Earnings…International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities (2016)International Archival Auditi…Corporate governance and auditor quality – Malaysian evidence (2016)Corporate governance and audi…Non-audit services provided to audit clients, independence of mind and independence in appearance: latest evidence from large UK listed companies (2015)Non-audit services provided t…The Nature of the Firm (1937)Economic Action and Social Structure: The Problem of Embeddedness (1985)The Economic Institutions of Capitalism (1987)Not So Different After All: A Cross-Discipline View Of Trust (1998)The Relational View: Cooperative Strategy and Sources of Interorganizational Competitive Advantage (1998)Trust and TAM in Online Shopping: An Integrated Model1 (2003)A Conceptual Model of Service Quality and Its Implications for Future Research (1985)SERVQUAL: A multiple-Item Scale for measuring consumer perceptions of service quality (1988)The Different Roles of Satisfaction, Trust, and Commitment in Customer Relationships (1999)Assessing the effects of quality, value, and customer satisfaction on consumer behavioral intentions in service environments (2000)Understanding Customer Experience Throughout the Customer Journey (2016)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A Paradigm for Developing Better Measures of Marketing Constructs (1979)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)WHAT’S MEASURED IS WHAT MATTERS: TARGETS AND GAMING IN THE ENGLISH PUBLIC HEALTH CARE SYSTEM (2006)Rankings and Reactivity: How Public Measures Recreate Social Worlds (2007)Toward a Comparative Sociology of Valuation and Evaluation (2012)A Sociology of Quantification (2008)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1996The Behavioral Consequences of Service Quality11,994 cited
  • 1992Measuring Service Quality: A Reexamination and Extension10,646 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1995DOES FAMILIARITY BREED TRUST? THE IMPLICATIONS OF REPEATED TIES FOR CONTRACTUAL CHOICE IN ALLIANCES.4,997 cited
  • 1999The Audit Society: Rituals of Verification3,583 cited
  • 1998The Audit Society: Rituals of Verification3,575 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2006
Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*
1,652 cited

Cited by

  • 2016International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities109 cited
  • 2017Auditors’ Joint Engagements and Audit Quality: Evidence from Italian Private Companies87 cited
  • 2021Private firm accounting: the European reporting environment, data and research perspectives77 cited
  • 2018The associations between audit firm attributes and audit quality-specific indicators73 cited
  • 2016Corporate governance and auditor quality – Malaysian evidence61 cited
  • 2019The effects of non-audit services on auditor independence: An experimental investigation of supervisory board members’ perceptions59 cited
  • 2015Non-audit services provided to audit clients, independence of mind and independence in appearance: latest evidence from large UK listed companies57 cited
  • 2021External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis51 cited
  • 2018Non-audit services and audit quality: evidence from Germany50 cited
  • 2019Auditor Independence, Current and Future NAS Fees and Audit Quality: Were European Regulators Right?45 cited
  • 2019Accounting Research on Private Firms: State of the Art and Future Directions41 cited
  • 2017Audit Committees and Earnings Management – Evidence from the German Two-Tier Board System35 cited
  • 2018Mandatory audit firm rotation and prohibition of audit firm‐provided tax services: Evidence from investment consultants’ perceptions35 cited
  • 2018Auditor‐provided nonaudit services: Post‐EU‐regulation evidence from Denmark34 cited
  • 2023Audit-Firm Profitability: Determinants and Implications for Audit Outcomes33 cited
  • 2019The effect of audit market structure on audit quality and audit pricing in the private‐client market29 cited