References

• 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
• 1993Research methods for business: A skill building approach16,985 cited
• 2001Research Design in Social Research1,108 cited
• 1984Auditing, Consulting, and Auditor Independence940 cited
• 2003Client Importance, Nonaudit Services, and Abnormal Accruals824 cited
• 2006‘An Examination of the Ethical Commitment of Professional Accountants to Auditor Independence’187 cited
• 1985Audit Conflict: An Empirical Study of the Perceived Ability of Auditors to Resist Management Pressure.179 cited
• 1999Does the Provision of Non‐Audit Services Impair Auditor Independence?135 cited
• 2001Professionalism vs Commercialism: The Association Between Non‐Audit Services (NAS) and Audit Independence125 cited
• 1996An empirical study of the effects of audit committees, disclosure of nonaudit fees, and other issues on audit independence: Malaysian evidence114 cited
• 1996Recurring issues in auditing: back to the future?103 cited
• 2004Enron as a symptom of audit process breakdown: can the Sarbanes-Oxley Act cure the disease?100 cited
• 1989Bankers’ Perceptions of Factors Affecting Auditor Independence92 cited
• 1999The economics of audit quality : private incentives and the regulation of audit and non-audit services