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The provision of non-audit services, audit fees and auditor independence
16 references·3 citing·35 second hop
The provision of non-audit services, audit fees and auditor independence (2006)The provision of non-audit services, audi…An Empirical Investigation of Audit Fees, Nonaudit Fees, and Audit Committees* (2003)An Empirical Investigation of…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…Auditor–Provided Consultancy Services and their Associations with Audit Fees and Audit Opinions (2002)Auditor–Provided Consultancy …Some Empirical Evidence from Publicly Quoted UK Companies on the Relationship Between the Pricing of Audit and Non-audit Services (1996)Some Empirical Evidence from …An empirical study of the effects of audit committees, disclosure of nonaudit fees, and other issues on audit independence: Malaysian evidence (1996)An empirical study of the eff…AUDITOR SWITCHING: THE PRICING OF AUDIT SERVICES (1995)AUDITOR SWITCHING: THE PRICIN…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…AUDITOR INDEPENDENCE, AUDIT QUALIFICATIONS AND THE PROVISION OF NON‐AUDIT SERVICES: A NOTE (1994)AUDITOR INDEPENDENCE, AUDIT Q…DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES (1993)DETERMINANTS OF AUDIT FEES FO…THE DETERMINATION OF AUDIT FEES: AN ANALYSIS IN THE SINGAPORE CONTEXT (1990)THE DETERMINATION OF AUDIT FE…The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence (1986)The Effect of Nonaudit Servic…Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Australian Market (1986)Audit Prices, Product Differe…Audit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …Auditing, Consulting, and Auditor Independence (1984)Auditing, Consulting, and Aud…Auditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Characteristics of auditors’ non-audit services and accruals quality in Malaysia (2020)Characteristics of auditors’ …Non-audit services, audit firm tenure and earnings management in Malaysia (2015)Non-audit services, audit fir…Audit fees during initial engagement in Malaysia (2013)Audit fees during initial eng…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Auditor Industry Specialization and Earnings Quality (2003)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)A review of archival auditing research (2014)Auditor independence, ‘low balling’, and disclosure regulation (1981)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate Governance, Audit Quality, and the Sarbanes-Oxley Act: Evidence from Internal Audit Outsourcing (2007)The Governance Role of Audit Committees: Reviewing a Decade of Evidence (2012)The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness (2015)Detecting Earnings Management. (1995)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The effects of corporate governance on firms’ credit ratings (2006)Determinants of weaknesses in internal control over financial reporting (2007)Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses (1999)THE IMPACT OF BOARD COMPOSITION AND OWNERSHIP ON AUDIT QUALITY: EVIDENCE FROM LARGE UK COMPANIES (2000)Auditor fees and audit quality (2007)Audit Committee Composition and Auditor Reporting (2000)Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)The joint determination of audit fees, non-audit fees, and abnormal accruals (2006)Auditor Independence and Audit Quality (2014)An Examination of Audit Delay: Further Evidence from New Zealand (1991)DISCRETIONARY DISCLOSURE OF RESERVES BY OIL AND GAS COMPANIES: AN ECONOMIC ANALYSIS (1992)A test of the free cash flow and debt monitoring hypotheses: (1997)
this work references cited by second hop

References

  • 1981Auditor size and audit quality5,862 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • 1984Auditing, Consulting, and Auditor Independence940 cited
  • 1993DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES404 cited
  • 1986The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence350 cited
  • 1986Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Australian Market342 cited
  • 2003An Empirical Investigation of Audit Fees, Nonaudit Fees, and Audit Committees*251 cited
  • 2002Auditor–Provided Consultancy Services and their Associations with Audit Fees and Audit Opinions188 cited
  • 1996Some Empirical Evidence from Publicly Quoted UK Companies on the Relationship Between the Pricing of Audit and Non-audit Services140 cited
  • 1994AUDITOR INDEPENDENCE, AUDIT QUALIFICATIONS AND THE PROVISION OF NON‐AUDIT SERVICES: A NOTE137 cited
  • 1996An empirical study of the effects of audit committees, disclosure of nonaudit fees, and other issues on audit independence: Malaysian evidence

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114 cited
  • 1995AUDITOR SWITCHING: THE PRICING OF AUDIT SERVICES106 cited
  • 1990THE DETERMINATION OF AUDIT FEES: AN ANALYSIS IN THE SINGAPORE CONTEXT86 cited
  • Cited by

    • 2015Non-audit services, audit firm tenure and earnings management in Malaysia24 cited
    • 2013Audit fees during initial engagement in Malaysia20 cited
    • 2020Characteristics of auditors’ non-audit services and accruals quality in Malaysia16 cited