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1-11 of 11
Keywords: auditor independence
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Journal Articles
The Spillover Effect of Dismissals on Audit Partners’ Current Engagement Fees and Quality
Available to Purchase
AUDITING: A Journal of Practice & Theory 1–22.
Published: 26 February 2025
.... 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...
Journal Articles
On the Relation between Insider Trading and Going Concern Opinions
Available to Purchase
AUDITING: A Journal of Practice & Theory (2020) 39 (1): 43–70.
Published: 01 February 2020
.... 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...
Journal Articles
Partner-Scale Economies, Service Bundling, and Auditor Independence in the Australian Self-Managed Superannuation (Pension) Fund Industry
Available to Purchase
AUDITING: A Journal of Practice & Theory (2017) 36 (2): 161–180.
Published: 01 May 2017
... 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...
Includes: Supplementary data
Journal Articles
The Effect of Lame Duck Auditors on Management Discretion: An Empirical Analysis
Available to Purchase
AUDITING: A Journal of Practice & Theory (2016) 35 (3): 51–73.
Published: 01 August 2016
... 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...
Journal Articles
Does Disclosure of Conflict of Interest Increase or Decrease Bias?
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AUDITING: A Journal of Practice & Theory (2016) 35 (1): 89–99.
Published: 01 February 2016
...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...
Journal Articles
A Reexamination of Audit Fees for Initial Audit Engagements in the Post-SOX Period
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AUDITING: A Journal of Practice & Theory (2014) 33 (2): 59–78.
Published: 01 May 2014
...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...
Journal Articles
Did SOX Influence the Association between Fee Dependence and Auditors' Propensity to Issue Going-Concern Opinions?
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AUDITING: A Journal of Practice & Theory (2014) 33 (2): 165–185.
Published: 01 May 2014
..., 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...
Journal Articles
The Association between Actuarial Services and Audit Quality
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AUDITING: A Journal of Practice & Theory (2014) 33 (1): 139–159.
Published: 01 February 2014
... 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...
Journal Articles
Auditor Fees and Auditor Independence—Evidence from Going Concern Reporting Decisions in Germany
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AUDITING: A Journal of Practice & Theory (2013) 32 (4): 129–168.
Published: 01 November 2013
...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...
Journal Articles
An Examination of Partner Perceptions of Partner Rotation: Direct and Indirect Consequences to Audit Quality
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AUDITING: A Journal of Practice & Theory (2012) 31 (1): 97–114.
Published: 01 February 2012
.... 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...
Journal Articles
Client Importance and Earnings Management: The Moderating Role of Audit Committees
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AUDITING: A Journal of Practice & Theory (2011) 30 (3): 125–156.
Published: 01 August 2011
... 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...