.... Editor’s note: Accepted by Udi Hoitash, under the Senior Editorship of Jayanthi Krishnan. 12 04 2022 16 12 2024 20 01 2025 2025 audit partner dismissal audit fees audit quality auditor independence AUDITING: A JOURNAL OF PRACTICE & THEORY Vol. XX, No. XX MONTH YEAR pp...

.... Editor's note: Accepted by Vic Naiker. 7 2017 7 2019 The issue of auditor independence has attracted considerable regulatory and academic attention ( Ashbaugh, LaFond, and Mayhew 2003 ; DeFond and Zhang 2014 ). This attention is justified because “independent auditing is an essential...

... as a conduit to supply higher margin non-audit services (NAS) to clients with more resources. Last, we find no evidence the supply of NAS impairs auditor independence, alleviating joint supply concerns raised in the Cooper Review. Editor's note: Accepted by W. Robert Knechel. December 2013 August...

... duck auditors perform more stringent quarterly reviews. We attribute these results to improvements in auditor independence and/or heightened reputation concerns. We perform a number of tests to alleviate concerns that our results are attributable to fundamental differences between clients with lame...

...Karim Jamal; Erin Marshall; Hun-Tong Tan SUMMARY Corporate governance reforms and the threat-safeguard approach to auditor independence regulations are motivated by the assumption that disclosure by an agent (e.g., auditor) of a potential conflict of interest reduces bias in professional judgment...

...Rosemond Desir; Jeffrey R. Casterella; Julia Kokina SUMMARY: On August 16, 2011, the Public Company Accounting Oversight Board (PCAOB) issued a concept release seeking comments on ways to enhance auditor independence. The Board notes that higher failure rates in new audit engagements might...

..., several key auditor independence provisions did not come into effect until partway through 2003. May 2012 December 2013 2014 fee dependence going-concern opinion auditor independence SOX TABLE 1 Sample Selection Procedure The above filters yield a final...

... acknowledge the financial support of the J. M. Tull School of Accounting and the Terry College of Business. We also thank Allen Blay and Kenny Reynolds for their comments. Editor's note: Accepted by Debra C. Jeter. July 2012 July 2013 2014 auditor independence non-audit services...

...Nicole V. S. Ratzinger-Sakel SUMMARY This study examines the potential for non-audit services to impair auditor independence using going concern modifications as a proxy for audit quality. While prior research has focused primarily on Anglo-Saxon environments, this study focuses on Germany because...

.... Data Availability: The survey instrument is available upon request. Individual audit partner responses are confidential. May 2011 October 2011 2012 Sarbanes-Oxley audit partner rotation auditor independence audit quality quality of life Brian E. Daugherty...

... is stronger for income-increasing earnings management. However, the association between client importance and earnings management is more pronounced when the audit committee does not meet best practices. We infer that the economic importance of a client appears to threaten auditor independence and thus...