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Do Auditor‐Provided Nonaudit Services Improve Audit Effectiveness?*

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References

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2019Consideration of Fraud in a Financial Statement Audit407 cited

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2009Auditor Independence and the Provision of Non‐Audit Services: Perceptions by German Investors79 cited
2014Abnormal audit fees and audit quality: initial evidence from the German audit market72 cited
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2015Ownership Characteristics and Earnings Management in China59 cited
2020Empirical analysis of the effect of the joint provision of audit and sustainability assurance services on assurance quality57 cited
2011Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?55 cited
2010External Auditor Evaluations of Outsourced Internal Auditors52 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
2011The Impact of Client and Misstatement Characteristics on the Disposition of Proposed Audit Adjustments43 cited
2015An Experimental Analysis of the Effects of Non‐audit Services on Auditor Independence in Appearance in the European Union: Evidence from Germany41 cited
2010Policy and Research Implications of Evolving Independence Rules for Public Company Auditors37 cited