.... 2020 going concern opinions insider trading auditor independence 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...

... 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. The authors acknowledge comments and suggestions of Mike Bradbury...

... 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...

... conservative going-concern reporting. Our study reinforces the notion that the effect of major events and government regulations cannot be adequately assessed based on what transpires in the short run. JEL Classifications: M420. fee dependence going-concern opinion auditor independence SOX...

... gratefully 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...

...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...

... engagement partners results in a “fresh look” at client risks and engagement issues, and increases the auditor's independence, in part at the expense of lost client-specific knowledge (U.S. House of Representatives 2002). While these direct effects on audit quality have been discussed in prior literature...

... 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...