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Auditor Independence and Fair Value Accounting: An Examination of Nonaudit Fees and Goodwill Impairments

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References

2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
2005Corporate Governance and Accounting Scandals1,568 cited
2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
2009Big 4 Office Size and Audit Quality1,276 cited
2010Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?1,024 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
2009Chief Executive Officer Equity Incentives and Accounting Irregularities876 cited
2003Client Importance, Nonaudit Services, and Abnormal Accruals824 cited
2012Evidence on the use of unverifiable estimates in required goodwill impairment600 cited
2000Auditor resignations: clientele effects and legal liability592 cited
2006Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments546 cited

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2011

How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses

411 cited

2007Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects384 cited

Cited by

2020Common Auditors and Private Bank Loans*62 cited
2021Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research52 cited
2017Are Material Weaknesses in Internal Controls Associated with Poor M&A Decisions? Evidence from Goodwill Impairment38 cited
2020Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior32 cited
2021Do goodwill impairments affect audit opinions? Evidence from China24 cited
2023Does Goodwill-Related Critical Audit Matters Disclosure Influence Firms’ Financial Reporting Decisions? Evidence from Goodwill Impairment19 cited