Auditor independence and fee dependence

Journal of Accounting and Economics

Volumn 33, Issue 2, 2002, Pages 253-275

  Craswell, Allen ^a   Stokes, Donald J ^b   Laughton, Janet ^c  

^a UNIVERSITY OF QUEENSLAND   (Australia)

^b UNIVERSITY OF TECHNOLOGY SYDNEY   (Australia)

^c UNIVERSITY OF SOUTHERN QUEENSLAND   (Australia)

Author keywords

Audit fee; Audit independence; Audit reporting; Local and national audit; Non audit fee

Indexed keywords

EID: 0036273804     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0165-4101(02)00044-7     Document Type: Article

References (30)

1. The provision of other services by auditors: Independence and pricing issues
2. The effect of client fee dependence on audit independence
3. Audit quality attributes: The perceptions of audit partners, preparers, and financial statement users
4. Audit pricing in Australia 1980-1989
5. Who audits Australia?
6. Does the provision of non-audit services impair auditor independence?
7. Auditor brand name reputations and industry specializations
8. Pricing of initial audit engagements: A test of competing theories
9. Auditor independence, low balling and disclosure regulation
10. Detecting earnings management
11. Predicting audit qualifications with financial and market variables
12. An investigation of the impact of economic and organisational factors in auditor independence
13. City markets as a unit of analysis in audit research and the re-examination of Big 6 market shares
14. Uncertainty-modified audit reports and future earnings
15. Size of audit fees and perceptions of auditors' ability to resist management pressure in audit conflict situations
16. Auditors face conflict crackdown
17. Audit conflict: An empirical study of the perceived ability of auditors to resist management pressure
18. Evidence on opinion shopping from audit opinion conservatism
19. Indicators of exceptions to the going concern assumption
20. Do taxes affect corporate financing decisions?
21. Predicting uncertainty audit qualifications in Australia using publicly available information
22. Empirical evidence regarding the auditor's going concern opinion decision
23. An update on auditor independence
24. Perceptions of auditor's independence: An empirical analysis
25. The effects of auditor change on audit fees: Tests of price-cutting and price recovery
26. Audit qualifications and the timeliness of corporate annual reports
27. Auditor independence, audit qualifications and the provision of non-audit services: A note