SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

SEC Auditor Independence Requirements · Study

ArticleShelves

ArticleSEC Auditor Independence Requirements

Stephen G. Ryan2001

Article2001

SEC Auditor Independence Requirements

Stephen G. Ryan · Robert H. Herz · Teresa E. Iannaconi · Laureen A. Maines · Krishna G. Palepu · Catherine M. Schrand +2 more

56 citations·0/0 files stored·Accounting Horizons

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

No abstract was published for this record.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 56 citations exist upstream.

References

1997The Psychology of Attitudes 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud 1984Auditing, Consulting, and Auditor Independence 1990Determinants of Auditor Expertise 1982The complexity-extremity effect and age-based stereotyping.1991Heuristics and biases: Expertise and task realism in auditing.1986The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence 1993Audit effort, audit fees, and the provision of nonaudit services to audit clients

Cited by

2004CAP Forum on Enron: Former Audit Firm Personnel as CFOs: Effect on Earnings Management*2017Mandatory Audit Firm Rotation and Big4 Effect on Audit Quality: Evidence from South Korea 2017Conservative Reporting and the Incremental Effect of Mandatory Audit Firm Rotation Policy: A Comparative Analysis of Audit Partner Rotation vs Audit Firm Rotation in South Korea 2004Former Audit Firm Personnel as Cfos: Effect on Earnings Management 2011The Effect of Audit Quality on Earnings Management

Related works

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2002Auditor Independence and Non-Audit Services: A Literature Reviewreview · 7 shared references 2012Non‐Audit Services and Knowledge Spillovers: Evidence from New Zealandarticle · 6 shared references 2009Auditor independence, joint determination of audit and non-audit fees and the incidence of qualified audit reportsarticle · 6 shared references 2015Audit research in the wake of SOXarticle · 6 shared references 2008The effect of audit quality on the relationship between audit committee effectiveness and financial reporting qualitythesis · 6 shared references 2001An Investigation of the Impact of Audit Committee Characteristics on the Relative Magnitude of Non-Audit Service Purchasespreprint · 6 shared references

Details

Year2001

Typearticle

Published2001-12-01

VenueAccounting Horizons

ISSN-L0888-7993

Languageen

Citations56

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.2308/acch.2001.15.4.373

openalex_workW2146296488

Links

Imported from OpenAlex (CC0) — nothing here is generated.

2007State Accountancy Regulators' Perceptions of Independence of External Auditors When Performing Internal Audit Activities for Nonpublic Clients

2008Audit Quality and Accrual Reliability: Evidence from the Pre- and Post-Sarbanes-Oxley Periods

2018Disciplining Role of Auditor Tenure and Mandatory Auditor Rotation