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Types of Nonaudit Fees and Financial Reporting Quality

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References

2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
2004Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance902 cited
2004Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*880 cited
2003Client Importance, Nonaudit Services, and Abnormal Accruals824 cited
2002Do Non-Audit Services Compromise Auditor Independence? Further Evidence343 cited
2004Professional Service Fees and Auditor Objectivity280 cited
2006After Enron: Auditor Conservatism and Ex-Andersen Clients202 cited
2005After Enron: Auditor Conservatism and Ex-Andersen Clients164 cited
2005Do Investors' Perceptions Vary with Types of Nonaudit Fees? Evidence from Auditor Ratification Voting101 cited

Cited by

2011Auditor Fees and Fraud Firms97 cited
2009Auditor Independence and the Provision of Non‐Audit Services: Perceptions by German Investors79 cited
2009Audit Fees at U.S. Non-Profit Organizations77 cited

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2018The associations between audit firm attributes and audit quality-specific indicators73 cited

2012EC Green Paper Proposals and Audit Quality63 cited

2011Nonaudit Services and Earnings Management in the Pre-SOX and Post-SOX Eras62 cited

2015Non-audit services provided to audit clients, independence of mind and independence in appearance: latest evidence from large UK listed companies57 cited

2014Characteristics of non-audit services and financial restatements in Malaysia53 cited

2010External Auditor Evaluations of Outsourced Internal Auditors52 cited

2018Non-audit services and audit quality: evidence from Germany50 cited

2015Restricting Non-Audit Services in Europe – The Potential (Lack of) Impact of a Blacklist and a Fee Cap on Auditor Independence and Audit Quality49 cited

2019Auditor Independence, Current and Future NAS Fees and Audit Quality: Were European Regulators Right?45 cited

2015An Experimental Analysis of the Effects of Non‐audit Services on Auditor Independence in Appearance in the European Union: Evidence from Germany41 cited

2011The Demand for Non‐Audit Services and Auditor‐Client Relationships: Evidence from Swedish Small and Medium‐Sized Enterprises38 cited

2010Policy and Research Implications of Evolving Independence Rules for Public Company Auditors37 cited

2012Earnings management, audit committee effectiveness and the role of blockholders ownership: Evidence from UK large firms35 cited