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Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions* · Study

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ArticleAuditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions*

Allen Dennis Blay2012

Article2012

Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions*

Allen Dennis Blay · Marshall A. Geiger

215 citations·0/0 files stored·Contemporary Accounting Research

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

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References

1978Specification Tests in Econometrics 1991Loss Aversion in Riskless Choice: A Reference-Dependent Model 2002Time Discounting and Time Preference: A Critical Review 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models 1980The Pricing of Audit Services: Theory and Evidence 1981Auditor independence, ‘low balling’, and disclosure regulation 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management

Cited by

2018Determinants of audit report lag: A meta‐analysis 2018The determinants of audit report lag: a meta-analysis 2013Abnormal Audit Fees and Audit Quality: The Importance of Considering Managerial Incentives in Tests of Earnings Management 2016Auditor–Client Compatibility and Audit Firm Selection 2017The Role of Sustainability Performance and Accounting Assurors in Sustainability Assurance Engagements

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2011Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisionspreprint · 20 shared references 2008Auditor Independence and Auditor-Provided Tax Service: Evidence from Going-Concern Audit Opinions Prior to Bankruptcy Filingsarticle · 15 shared references 2017Accounting Comparability, Audit Effort, and Audit Outcomesarticle · 13 shared references 2012Auditor Reporting on Going-Concern Uncertainty: A Research Synthesispreprint · 13 shared references 2013A meta‐analysis of the determinants of modified audit opinion decisionsarticle · 12 shared references 2009Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going‐Concern Opinions*article · 12 shared references

Details

Year2012

Typearticle

Published2012-03-06

VenueContemporary Accounting Research

ISSN-L0823-9150

Languageen

Citations215

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1111/j.1911-3846.2012.01166.x

openalex_workW2607364437

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2013

Future Nonaudit Service Fees and Audit Quality

2011Auditor Fees and Fraud Firms

2016Business Strategy and Auditor Reporting