Discussion of the relation between auditors' fees for nonaudit services and earnings management

Accounting Review

Volumn 77, Issue SUPPL., 2002, Pages 107-114

  Kinney Jr , William R ^a   Libby, Robert ^b  

^a UNIVERSITY OF TEXAS AT AUSTIN   (United States)

^b Department of Obstetrics Gynecology   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0036990826     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2002.77.s-1.107     Document Type: Conference Paper

References (5)

1. Beeler, J. D., and J. E. Hunton. 2001. Contingent economic rents: Precursors to predecisional distortion of client information. Working Paper, University of South Florida.
2. Frankel, R. M., M. F. Johnson, and K. K. Nelson. 2002. The relation between auditors' fees for nonaudit services and earnings management. The Accounting Review (Supplement): 71-106.
3. Libby, R. 1981. Accounting and Human Information Processing: Theory and Applications. Englewood Cliffs, NJ: Prentice Hall, Inc.
4. Nelson, M., J. Elliott, and R. Tarpley. 2002. Evidence from auditors about managers' and auditors' earnings-management decisions. The Accounting Review (Supplement): 175-202.
5. Runkel, P., and J. McGrath. 1972. Research on Human Behavior-A Systematic Guide to Method. New York, NY: Holt, Rinehart, and Winston, Inc.