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SEC Auditor Independence Requirements

16 references·16 citing·44 second hopsampled

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References

1997The Psychology of Attitudes7,143 cited
1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
1984Auditing, Consulting, and Auditor Independence940 cited
1990Determinants of Auditor Expertise638 cited
1982The complexity-extremity effect and age-based stereotyping.489 cited
1991Heuristics and biases: Expertise and task realism in auditing.437 cited
1986The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence350 cited
1993Audit effort, audit fees, and the provision of nonaudit services to audit clients320 cited
1995The role of knowledge and memory in audit judgment238 cited
1997The Provision of Nonaudit Services by Accounting Firms to their Audit Clients*232 cited
1993Auditee Incentives for Auditor Independence: The Case of Nonaudit Services.158 cited
1985An Examination of the Influence of CPA Firm Type, Size, and MAS Provision on Loan Officer Decisions and Perceptions119 cited
2000Going-Concern Opinions: The Effects of Partner Compensation Plans and Client Size99 cited
1999The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence98 cited
2000

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Improving the Effectiveness of Corporate Audit Committees

76 cited

1985An Empirical Investigation of Stockholder Reaction to Disclosures Required by ASR No. 25067 cited

Cited by

2004CAP Forum on Enron: Former Audit Firm Personnel as CFOs: Effect on Earnings Management*47 cited
2017Mandatory Audit Firm Rotation and Big4 Effect on Audit Quality: Evidence from South Korea39 cited
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 Korea37 cited
2004Former Audit Firm Personnel as Cfos: Effect on Earnings Management35 cited
2011The Effect of Audit Quality on Earnings Management34 cited
2007State Accountancy Regulators' Perceptions of Independence of External Auditors When Performing Internal Audit Activities for Nonpublic Clients28 cited
2008Audit Quality and Accrual Reliability: Evidence from the Pre- and Post-Sarbanes-Oxley Periods23 cited
2018Disciplining Role of Auditor Tenure and Mandatory Auditor Rotation20 cited
2015The relationship between non-audit fees and audit quality: dealing with the endogeneity issue20 cited
2020Korean evidence on auditor switching for opinion shopping and capital market perceptions of audit quality19 cited
2011Nonaudit Services and Independence in Appearance: Decision Context Matters19 cited
2007Internal Audit Outsourcing: An Analysis of Self-Regulation by the Accounting Profession18 cited
2016Auditor-Provided Lobbying Service and Audit Quality18 cited
2004Audit Regulation, Audit Quality, and Audit Research in the Post-Enron Era: An Analysis of Nonaudit Services17 cited
2012Investors' Response to Revelations of Prior Uncorrected Misstatements16 cited
2011Nonaudit services provided by incumbent auditors and earnings management: Evidence of auditor independence from an EU country16 cited