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Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags
16 references·16 citing·37 second hopsampled
Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags (2012)Auditor-Provided Nonaudit Services and Au…Inference with Difference-in-Differences and Other Panel Data (2007)Inference with Difference-in-…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)The discovery and reporting o…Performance matched discretionary accrual measures (2005)Performance matched discretio…Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Audit Committee Quality and I…Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Auditor Independence, Non‐Aud…Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)Exploring the Term of the Aud…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…Client Importance, Nonaudit Services, and Abnormal Accruals (2003)Client Importance, Nonaudit S…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…Board Characteristics and Audit Fees* (2002)Board Characteristics and Aud…Audit‐Firm Tenure and the Quality of Financial Reports* (2002)Audit‐Firm Tenure and the Qua…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Auditing, Consulting, and Auditor Independence (1984)Auditing, Consulting, and Aud…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Does the severity of a client’s negative environmental, social and governance reputation affect audit effort and audit quality? (2020)Does the severity of a client…Understanding financial auditing from a service perspective (2019)Understanding financial audit…Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk (2019)Implications of the Joint Pro…The determinants of audit report lag: a meta-analysis (2018)The determinants of audit rep…Determinants of audit report lag: A meta‐analysis (2018)Determinants of audit report …Audit Team Attributes Matter: How Diversity Affects Audit Quality (2017)Audit Team Attributes Matter:…Costs of Mandatory Periodic Audit Partner Rotation: Evidence from Audit Fees and Audit Timeliness (2016)Costs of Mandatory Periodic A…An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research (2016)An International Perspective …CEO characteristics and audit report timeliness: do CEO tenure and financial expertise matter? (2015)CEO characteristics and audit…Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality (2015)Audit Firm Tenure, Non‐Audit …The Impact of Internal Audit Function Quality and Contribution on Audit Delay (2014)The Impact of Internal Audit …Audit Committee Characteristics and Audit Report Lag (2014)Audit Committee Characteristi…The Relationship between Audit Report Lags and Future Restatements (2013)The Relationship between Audi…Does Corporate Tax Aggressiveness Influence Audit Pricing? (2013)Does Corporate Tax Aggressive…Client Importance and Earnings Management: The Moderating Role of Audit Committees (2011)Client Importance and Earning…The Effects of Recurring and Nonrecurring Tax, Audit‐Related, and Other Nonaudit Services on Auditor Independence* (2010)The Effects of Recurring and …Auditor size and audit quality (1981)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. 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(2004)An Illustration of a Pitfall in Estimating the Effects of Aggregate Variables on Micro Units (1990)Empirical Strategies in Labor Economics (1999)Minimum Wages and Employment: A Case Study of the Fast-Food Industry in New Jersey and Pennsylvania: Reply (2000)The effect of carbon tax on per capita CO2 emissions (2011)Environmental Regulations, Air and Water Pollution, and Infant Mortality in India (2014)Environmental Health Risks and Housing Values: Evidence from 1,600 Toxic Plant Openings and Closings (2015)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Financial accounting information and corporate governance (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Earnings management to avoid earnings decreases and losses (1997)The Effect of Audit Quality on Earnings Management* (1998)Audit committee, board of director characteristics, and earnings management (2002)Corporate governance and firm valuation (2006)The effects of corporate governance on firms’ credit ratings (2006)Female Directors and Earnings Quality* (2011)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management through Real Activities Manipulation (2003)Predicting Material Accounting Misstatements* (2011)
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References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 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
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 2007Inference with Difference-in-Differences and Other Panel Data1,316 cited
  • 2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
  • 2005Audit Committee Quality and Internal Control: An Empirical Analysis1,056 cited
  • 2002Board Characteristics and Audit Fees*942 cited
  • 1984Auditing, Consulting, and Auditor Independence940 cited
  • 2004Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*880 cited

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  • 2003Client Importance, Nonaudit Services, and Abnormal Accruals824 cited
  • 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits793 cited
  • Cited by

    • 2014Audit Committee Characteristics and Audit Report Lag280 cited
    • 2015Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality279 cited
    • 2013Does Corporate Tax Aggressiveness Influence Audit Pricing?248 cited
    • 2018Determinants of audit report lag: A meta‐analysis204 cited
    • 2014The Impact of Internal Audit Function Quality and Contribution on Audit Delay193 cited
    • 2018The determinants of audit report lag: a meta-analysis177 cited
    • 2013The Relationship between Audit Report Lags and Future Restatements176 cited
    • 2019Understanding financial auditing from a service perspective172 cited
    • 2016An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research166 cited
    • 2011Client Importance and Earnings Management: The Moderating Role of Audit Committees159 cited
    • 2010The Effects of Recurring and Nonrecurring Tax, Audit‐Related, and Other Nonaudit Services on Auditor Independence*149 cited
    • 2015CEO characteristics and audit report timeliness: do CEO tenure and financial expertise matter?144 cited
    • 2020Does the severity of a client’s negative environmental, social and governance reputation affect audit effort and audit quality?142 cited
    • 2019Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk134 cited
    • 2017Audit Team Attributes Matter: How Diversity Affects Audit Quality132 cited
    • 2016Costs of Mandatory Periodic Audit Partner Rotation: Evidence from Audit Fees and Audit Timeliness126 cited