Skip to Main Content
American Accounting Association
header search
Search
Advanced Search
Skip Nav Destination

Does the Provision of Nonaudit Services Affect Investor Perceptions of Auditor Independence?

AUDITING: A Journal of Practice & Theory (2005) 24 (2): 111–135.
This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.
Non-Audit Services and the Cost of Debt in Private Firms
  • Vincent Compagnie
  • Anne Jeny
  • Raf Orens
SSRN Electronic Journal (2024)
The interdependence between market structure and the quality of audited reports: the case of non-audit services
  • Christopher Bleibtreu
  • Ulrike Stefani
Review of Accounting Studies (2024) 29 (2): 1524.
Auditors' Incentives and Audit Quality: Non-Audit Services versus Contingent Audit Fees
  • Lucas Mahieux
European Accounting Review (2024) 33 (1): 133.
Asymmetric reactions of abnormal audit fees jump to credit rating changes
  • June Cao
  • Mong Shan Ee
  • Iftekhar Hasan
  • He Huang
The British Accounting Review (2024) 56 (2): 101205.
Retracted: International expansion and audit opinion shopping: A signaling perspective
  • Hao Ding
Journal of Corporate Accounting & Finance (2024) 35 (2)
감사시장에서의 경쟁에 대한 투자자들의 반응*
  • 예원 김
  • 용규 이
Korean Accounting Review (2023) 48 (2): 1.
The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk
  • Bright Asante-Appiah
  • Tamara A. Lambert
Review of Accounting Studies (2023) 28 (4): 2589.
How do investors perceive audit report lag? Evidence from the cost of equity
  • Rachana Kalelkar
  • Qiao Xu
International Journal of Auditing (2023) 27 (2-3): 69.
Effects of audit committee chair characteristics on auditor choice, audit fee and audit quality
  • Masoud Azizkhani
  • Sarowar Hossain
  • Mai Nguyen
Accounting & Finance (2023) 63 (3): 3675.
Abnormal audit fees and audit quality: Australian evidence
  • Sarowar Hossain
  • Jenny Jing Wang
Australian Journal of Management (2023) 48 (3): 596.
Voting on Auditor Ratification by Shareholder Type: Impact of Institutional Shareholder Dissent on NAS Fees and Audit Quality
  • Siddharth Purohit
  • Naman Desai
Journal of Accounting, Auditing & Finance 0148558X2211427.
The impact of auditor-provided non-audit services on audit quality: A review of the archival literature
  • Reiner Quick
  • Daniel Sánchez Toledano
  • Joaquín Sánchez Toledano
Corporate Ownership and Control (2023) 20 (2): 93.
Does signing auditors’ communist party membership shape audit quality? Evidence from China
  • Fei Hou
  • Wenshuo Song
  • Lanlan Sun
  • Hao Xiong
Economic Research-Ekonomska Istraživanja (2023) 36 (2)
Top Company Officers and Auditor School-ties on Audit Fee: Evidence From Indonesia
  • Mohammad Nasih
  • Raden Roro Widya Ningtyas Soeprajitno
  • Iman Harymawan
  • John Nowland
SAGE Open (2023) 13 (4)
The Gender Effects of Audit Partners on Audit Outcomes: Evidence of Rule 3211 Adoption
  • Jie Hao
  • Viet Pham
  • Meng Guo
Journal of Business Ethics (2022) 177 (2): 275.
Determinants of abnormal audit fees in international financial reporting standards-based financial statements
  • Monye-Emina Emife
  • Edirin Jeroh
Ekonomski horizonti (2022) 24 (1): 75.
Determinants and consequences of auditor‐provided tax services: A systematic review of the international literature
  • Xuan Sean Sun
  • Ahsan Habib
International Journal of Auditing (2021) 25 (3): 675.
The Role of the External Auditor in Managing Environmental, Social, and Governance Reputation Risk
  • Tamara A. Lambert
  • Bright Asante-Appiah
SSRN Electronic Journal (2021)
Korean evidence on auditor switching for opinion shopping and capital market perceptions of audit quality
  • Heesun Chung
  • Yewon Kim
  • Hee-Yeon Sunwoo
Asia-Pacific Journal of Accounting & Economics (2021) 28 (1): 71.
Auditor-provided tax services and tax avoidance: evidence from Spain
  • Josep Garcia-Blandon
  • Josep Maria Argiles-Bosch
  • Diego Ravenda
  • David Castillo-Merino
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad (2021) 50 (1): 89.
The Importance of Partner Naming when Examining Auditor Independence and Non-Audit Services
  • Pamela Kent
  • Richard Kent
  • Grant Richardson
  • Divesh Shankar Sharma
SSRN Electronic Journal (2021)
The Impact of Cybersecurity Risk Management Examinations and Cybersecurity Incidents on Investor Perceptions and Decisions
  • Rebecca R. Perols
  • Uday S. Murthy
Auditing: A Journal of Practice & Theory (2021) 40 (1): 73.
The effect of disclosing audit quality control deficiencies on non-audit tax services: Evidence from Deloitte’s 2007 PCAOB Part II inspection report
  • Jaehan Ahn
  • Herita Akamah
  • Sydney Qing Shu
Journal of Accounting and Public Policy (2021) 40 (5): 106820.
Stakeholder Perceptions of Data and Analytics Based Auditing Techniques
  • Brian Ballou
  • Jonathan H. Grenier
  • Andrew Reffett
Accounting Horizons (2021) 35 (3): 47.
Auditor Independence and Fair Value Accounting: An Examination of Nonaudit Fees and Goodwill Impairments
  • Joseph V. Carcello
  • Terry L. Neal
  • Lauren C. Reid
  • Jonathan E. Shipman
Contemporary Accounting Research (2020) 37 (1): 189.
Understanding financial auditing from a service perspective
  • W. Robert Knechel
  • Edward Thomas
  • Matthew Driskill
Accounting, Organizations and Society (2020) 81: 101080.
Information Transfer of Bankruptcy Announcements: Examining the Impact of Auditor Opinions
  • Jeffrey R. Casterella
  • Rosemond Desir
  • Matthew A. Stallings
  • James S. Wainberg
Accounting Horizons (2020) 34 (1): 45.
Client’s Bargaining Power and Audit Negotiation over Earnings: Evidence from Audit Processes in a Business Groups Environment
  • Pyung Kyung Kang
  • Yoo Chan Kim
  • Dan Palmon
Group Decision and Negotiation (2020) 29 (6): 1207.
The relationship between the companies’ political connections and audit fees
  • Mahdi Salehi
Journal of Financial Crime (2020) 27 (4): 1123.
Signing auditors’ foreign experience and audit pricing
  • Fei Hou
  • Jie Liu
  • Tingyun Pang
  • Hao Xiong
Economic Modelling (2020) 91: 300.
Does Auditor Independence Matter? Evidence from SEC Sanctions against PricewaterhouseCoopers LLP for Prohibited Non-Audit Services
  • Russell Barber
  • Carol Callaway Dee
  • Katherine Gunny
SSRN Electronic Journal (2020)
Shareholder Proposals on the Auditor–Client Relationship: The Case of Nonaudit Service Purchases
  • Dana R. Hermanson
  • Dasaratha V. Rama
  • Zhongxia (Shelly) Ye
Journal of Accounting, Auditing & Finance (2019) 34 (2): 179.
Auditor‐provided nonaudit services: Post‐EU‐regulation evidence from Denmark
  • Dennis van Liempd
  • Reiner Quick
  • Bent Warming‐Rasmussen
International Journal of Auditing (2019) 23 (1): 1.
Banks’ audit committees, audit firm alumni and fees paid to audit firm
  • Kim Ittonen
  • Emma-Riikka Myllymäki
  • Per Christen Tronnes
Managerial Auditing Journal (2019) 34 (7): 783.
Disproportionate Insider Control and the Demand for Audit Quality
  • Arno Forst
  • Barry R. Hettler
Auditing: A Journal of Practice & Theory (2019) 38 (1): 171.
Auditor objectivity as a function of auditor negotiation self-efficacy beliefs
  • Jan Svanberg
  • Peter Öhman
  • Presha E. Neidermeyer
Advances in Accounting (2019) 44: 121.
Audit Firm Attributes and Auditor Litigation Risk
  • Minjung Kang
  • Ho‐Young Lee
  • Vivek Mande
  • Yong‐Sang Woo
Abacus (2019) 55 (4): 639.
Types of nonaudit service fees and earnings response coefficients in the post-sarbanes-oxley era
  • Anthony Chen
  • Hong Duong
  • Anh Ngo
Advances in Accounting (2019) 44: 132.
Modeling and interpreting regressions with interactions
  • Jeffrey J. Burks
  • David W. Randolph
  • Jim A. Seida
Journal of Accounting Literature (2019) 42 (1): 61.
The Effects of Clawbacks on Auditors' Propensity to Propose Restatements and Risk Assessments
  • William D. Brink
  • Jonathan H. Grenier
  • Jonathan S. Pyzoha
  • Andrew Reffett
  • Natalie Zielinski
Current Issues in Auditing (2019) 13 (2): P12.
The Loss of Information Associated with Binary Audit Reports: Evidence from Auditors' Internal Control and Going Concern Opinions
  • Brant E. Christensen
  • Stevanie S. Neuman
  • Sarah C. Rice
Contemporary Accounting Research (2019) 36 (3): 1461.
Loan loss provisions in large publicly quoted European banks and auditor independence
  • Domenico Campa
  • Ray Donnelly
International Journal of Auditing (2019) 23 (2): 245.
The Effects of Clawbacks on Auditors’ Propensity to Propose Restatements and Risk Assessments
  • William D. Brink
  • Jonathan H. Grenier
  • Jonathan S. Pyzoha
  • Andrew Reffett
Journal of Business Ethics (2019) 158 (2): 313.
Regulatory changes and reporting quality: the moderating role of firm characteristics
  • Salau Abdulmalik
  • Ayoib Che-Ahmad
Problems and Perspectives in Management (2019) 17 (2): 32.
Fool's gold or value for money? The link between abnormal audit fees, audit firm type, fair‐value disclosures, and market valuation
  • Ulf Mohrmann
  • Jan Riepe
  • Ulrike Stefani
International Journal of Auditing (2019) 23 (2): 181.
European Market Reaction to Audit Reforms
  • Joanne Horton
  • Maria Tsipouridou
  • Anthony Wood
European Accounting Review (2018) 27 (5): 991.
Mandatory audit firm rotation and prohibition of audit firm‐provided tax services: Evidence from investment consultants’ perceptions
  • Ewald Aschauer
  • Reiner Quick
International Journal of Auditing (2018) 22 (2): 131.
Non-audit services and audit quality --- the effect of Sarbanes-Oxley Act
  • Betty Chu
  • Yunsheng Hsu
Asia Pacific Management Review (2018) 23 (3): 201.
Auditors' Strategic Audit Pricing: Evidence from the Pre- and Post-IFRS Periods
  • Sunhwa Choi
  • Youn-Sik Choi
  • Bum-Joon Kim
Auditing: A Journal of Practice & Theory (2018) 37 (4): 75.
Auditor-Provided Tax Nonaudit Services and the Implied Cost of Equity Capital
  • Nasser Alsadoun
  • Vic Naiker
  • Farshid Navissi
  • Divesh S. Sharma
Auditing: A Journal of Practice & Theory (2018) 37 (3): 1.
  • Online ISSN 1558-7991
  • Print ISSN 0278-0380

Close Modal
This Feature Is Available To Subscribers Only

or Create an Account

Close Modal
Close Modal
This site uses cookies. By continuing to use our website, you are agreeing to our privacy policy.
Accept