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Non-audit services and audit quality --- the effect of Sarbanes-Oxley Act
16 references·5 citing·42 second hopsampled
Non-audit services and audit quality --- the effect of Sarbanes-Oxley Act (2017)Non-audit services and audit quality --- …Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Estimation and empirical properties of a firm-year measure of accounting conservatism (2009)Estimation and empirical prop…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Fees Paid to Audit Firms, Acc…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…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…Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)Conservatism in Accounting Pa…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…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…Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Auditing, Consulting, and Auditor Independence (1984)Auditing, Consulting, and Aud…Auditor size and audit quality (1981)Auditor size and audit qualityAuditor choice and its impact on financial reporting quality: A case of banking industry of Pakistan (2022)Auditor choice and its impact…THE IMPACT OF AUDIT COMMITTEE CHARACTERISTICS ON AUDIT QUALITY: EVIDENCE FROM SAUDI ARABIA (2021)THE IMPACT OF AUDIT COMMITTEE…PREVENTIONAL AUDIT: IMPLEMENTATION OF SOX CONTROL TO PREVENT FRAUD (2020)PREVENTIONAL AUDIT: IMPLEMENT…A theoretical approach to auditor independence and audit quality (2020)A theoretical approach to aud…THE IMPACT OF AUDIT COMMITTEE EFFECTIVENESS ON AUDIT QUALITY: EVIDENCE FROM THE MIDDLE EAST (2019)THE IMPACT OF AUDIT COMMITTEE…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Theory of Economic Development (2003)International Accounting Standards and Accounting Quality (2008)On the use of instrumental variables in accounting research (2009)Earnings Management During Import Relief Investigations (1991)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)What do we know about audit quality? (2004)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)Risk, Return, and Equilibrium: Empirical Tests (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings (2010)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)On financial contracting (1979)The information content of losses (1995)The financial reporting environment: Review of the recent literature (2010)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)A review of archival auditing research (2014)Detecting Earnings Management. (1995)Predicting Material Accounting Misstatements* (2011)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)
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References

  • 1981Auditor size and audit quality5,862 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 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
  • 2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • 2003Conservatism in Accounting Part II: Evidence and Research Opportunities992 cited
  • 1984Auditing, Consulting, and Auditor Independence

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940 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
  • Cited by

    • 2020PREVENTIONAL AUDIT: IMPLEMENTATION OF SOX CONTROL TO PREVENT FRAUD29 cited
    • 2021THE IMPACT OF AUDIT COMMITTEE CHARACTERISTICS ON AUDIT QUALITY: EVIDENCE FROM SAUDI ARABIA27 cited
    • 2019THE IMPACT OF AUDIT COMMITTEE EFFECTIVENESS ON AUDIT QUALITY: EVIDENCE FROM THE MIDDLE EAST26 cited
    • 2020A theoretical approach to auditor independence and audit quality24 cited
    • 2022Auditor choice and its impact on financial reporting quality: A case of banking industry of Pakistan19 cited