메뉴 건너뛰기




Volumn 10, Issue 4, 1996, Pages 32-51

An examination of the effects of type of engagement, materiality and structure on CPA consulting engagements with audit clients

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0039335946     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (18)

References (52)
  • 2
    • 77449141834 scopus 로고
    • SEC affirms independence rules (June 6): 2. American Institute of Certified Public Accountants (AICPA)
    • New York: AICPA
    • -. 1994b. SEC affirms independence rules (June 6): 2. American Institute of Certified Public Accountants (AICPA). 1993. AICPA Audit and Accounting Manual. New York: AICPA.
    • (1993) AICPA Audit and Accounting Manual
  • 3
    • 77449111297 scopus 로고    scopus 로고
    • -. 1995. Professional Standards. New York: AICPA. Arthur Andersen & Co. 1988. Supplement Petition before the Securities and Exchange Commission: In the Matter of Clarification or Modification of Section 602.02.g of the Codification of Financial Reporting Policies (October 6).
    • -. 1995. Professional Standards. New York: AICPA. Arthur Andersen & Co. 1988. Supplement Petition before the Securities and Exchange Commission: In the Matter of Clarification or Modification of Section 602.02.g of the Codification of Financial Reporting Policies (October 6).
  • 5
    • 77449093806 scopus 로고
    • Coopers & Lybrand, Deloitte Haskins & Sells, Ernst & Whinney, KPMG Peat Marwick, Price Waterhouse, and Touche and Ross & Co
    • Arthur Young & Company
    • -, Arthur Young & Company, Coopers & Lybrand, Deloitte Haskins & Sells, Ernst & Whinney, KPMG Peat Marwick, Price Waterhouse, and Touche and Ross & Co. 1989. Supplemental Petition in Response to the Commission's February 14, 1989 Decision (May 17).
    • (1989) Supplemental Petition in Response to the Commission's February 14, 1989 Decision (May 17)
  • 6
    • 77449151369 scopus 로고    scopus 로고
    • -, Coopers & Lybrand, Deloitte & Touche, Ernst & Young, KPMG Peat Marwick, and Price Waterhouse. 1991. The Public Accounting Profession: Meeting the Needs of a Changing World (January).
    • -, Coopers & Lybrand, Deloitte & Touche, Ernst & Young, KPMG Peat Marwick, and Price Waterhouse. 1991. The Public Accounting Profession: Meeting the Needs of a Changing World (January).
  • 7
    • 16844376882 scopus 로고
    • The effects of audit reports on chartered financial analysts' perceptions of the sources of financial-statement and audit-report messages
    • Bailey, W. T. 1981. The effects of audit reports on chartered financial analysts' perceptions of the sources of financial-statement and audit-report messages. The Accounting Review 56: 882-896.
    • (1981) The Accounting Review , vol.56 , pp. 882-896
    • Bailey, W.T.1
  • 8
    • 1842707242 scopus 로고
    • Big Six's shift to consulting accelerates
    • September 21, B1
    • Berton, L. 1995. Big Six's shift to consulting accelerates. Wall Street Journal (September 21): B1, B4.
    • (1995) Wall Street Journal
    • Berton, L.1
  • 9
    • 77449098190 scopus 로고
    • SEC ruling gives accounting firms more leeway to consult for audit clients
    • July 6
    • Blumenthal, R. G. 1990. SEC ruling gives accounting firms more leeway to consult for audit clients. Wall Street Journal (July 6): A2.
    • (1990) Wall Street Journal
    • Blumenthal, R.G.1
  • 10
    • 77449149649 scopus 로고
    • IBM, Coopers form venture for consulting
    • February 22
    • Carroll, P. B. 1991. IBM, Coopers form venture for consulting. Wall Street Journal (February 22): B4.
    • (1991) Wall Street Journal
    • Carroll, P.B.1
  • 11
    • 77449091462 scopus 로고
    • Coopers, IBM consulting pact is latest joint effort
    • March 4
    • Cole, B. 1991. Coopers, IBM consulting pact is latest joint effort. Accounting Today (March 4): 1, 23.
    • (1991) Accounting Today , vol.1 , pp. 23
    • Cole, B.1
  • 13
    • 77449161159 scopus 로고
    • Talking business with Horner of KPMG Peat Marwick
    • October 3
    • Cowan, A. L. 1989. Talking business with Horner of KPMG Peat Marwick. The New York Times (October 3): C2.
    • (1989) The New York Times
    • Cowan, A.L.1
  • 14
    • 40249117870 scopus 로고
    • Auditor independence, low balling, and disclosure regulation
    • August
    • DeAngelo, L. E. 1981a. Auditor independence, low balling, and disclosure regulation. Journal of Accounting & Economics 3 (August): 113-127.
    • (1981) Journal of Accounting & Economics , vol.3 , pp. 113-127
    • DeAngelo, L.E.1
  • 16
    • 77449129388 scopus 로고
    • United States House of Representatives
    • Dingell Committee, Washington D.C, Government Printing Office
    • Dingell Committee. 1985. United States House of Representatives. Hearings Before the Subcommittee on Oversight and Investigations. Washington D.C.: Government Printing Office.
    • (1985) Hearings Before the Subcommittee on Oversight and Investigations
  • 17
    • 0041115252 scopus 로고
    • Audit disclosures of consistency: An analysis of loan officer reaction to SAS No. 58
    • Geiger, M. A. 1992. Audit disclosures of consistency: An analysis of loan officer reaction to SAS No. 58. Advances in Accounting 10: 77-90.
    • (1992) Advances in Accounting , vol.10 , pp. 77-90
    • Geiger, M.A.1
  • 19
    • 0041115238 scopus 로고
    • Auditor/client joint investments and independence
    • Lacey, J. M. 1990. Auditor/client joint investments and independence. Research in Accounting Regulation 4: 129-149.
    • (1990) Research in Accounting Regulation , vol.4 , pp. 129-149
    • Lacey, J.M.1
  • 20
    • 10244240361 scopus 로고
    • Perceptions of the independence of the auditor
    • Lavin, D. 1976. Perceptions of the independence of the auditor. The Accounting Review 51 (1): 41-50.
    • (1976) The Accounting Review , vol.51 , Issue.1 , pp. 41-50
    • Lavin, D.1
  • 21
    • 0009163714 scopus 로고
    • CPA performance of consulting engagements with audit clients: Effects on financial statement users' perceptions and decisions
    • Lowe, D. J., and K. Pany. 1995. CPA performance of consulting engagements with audit clients: Effects on financial statement users' perceptions and decisions. Auditing: A Journal of Practice & Theory 14 (2): 35-53.
    • (1995) Auditing: A Journal of Practice & Theory , vol.14 , Issue.2 , pp. 35-53
    • Lowe, D.J.1    Pany, K.2
  • 22
    • 77449127382 scopus 로고
    • Similarities in measurement needs of equity investors and creditors
    • McCaslin, T. E., and K. G. Stanga. 1986. Similarities in measurement needs of equity investors and creditors. Accounting and Business Research 16:151-156.
    • (1986) Accounting and Business Research , vol.16 , pp. 151-156
    • McCaslin, T.E.1    Stanga, K.G.2
  • 23
    • 84970302248 scopus 로고
    • A parsimonious description of individual differences in financial analyst judgement
    • Mear, R., and M. Firth. 1990. A parsimonious description of individual differences in financial analyst judgement. Journal of Accounting, Auditing, and Finance 5 (4): 501-526.
    • (1990) Journal of Accounting, Auditing, and Finance , vol.5 , Issue.4 , pp. 501-526
    • Mear, R.1    Firth, M.2
  • 24
    • 77249125168 scopus 로고
    • Independence: Let's get back to basics
    • January
    • Mednick, R. 1990. Independence: Let's get back to basics. Journal of Accountancy (January): 86-93.
    • (1990) Journal of Accountancy , pp. 86-93
    • Mednick, R.1
  • 25
    • 77449084019 scopus 로고    scopus 로고
    • Metcalf Committee. 1976. U.S. Senate Subcommittee on Reports, Accounting and Management of the Committee on Government Operations. The Accounting Establishment: A Staff Study. Washington D.C.: Government Printing Office.
    • Metcalf Committee. 1976. U.S. Senate Subcommittee on Reports, Accounting and Management of the Committee on Government Operations. The Accounting Establishment: A Staff Study. Washington D.C.: Government Printing Office.
  • 26
    • 0012288195 scopus 로고
    • Bank loan officers' perceptions of the audit report
    • Miller, J. R., S. A. Reed, and R. H. Strawser. 1993. Bank loan officers' perceptions of the audit report. Accounting Horizons 7 (1): 39-52.
    • (1993) Accounting Horizons , vol.7 , Issue.1 , pp. 39-52
    • Miller, J.R.1    Reed, S.A.2    Strawser, R.H.3
  • 27
    • 77449141044 scopus 로고
    • Andersen sets plan to manage alliances
    • April 2
    • Moore J. 1990. Andersen sets plan to manage alliances. Computer Systems News (April 2): 21.
    • (1990) Computer Systems News , pp. 21
    • Moore, J.1
  • 28
    • 77449131995 scopus 로고
    • United States House of Representatives, Subcommittee on Oversight and Investigation of the Committee on Interstate and Foreign Commerce
    • Moss Committee, Washington D.C, Government Printing Office
    • Moss Committee. 1978. United States House of Representatives, Subcommittee on Oversight and Investigation of the Committee on Interstate and Foreign Commerce. Reform and Self- Regulation Efforts of the Accounting Profession. Washington D.C.: Government Printing Office.
    • (1978) Reform and Self- Regulation Efforts of the Accounting Profession
  • 30
    • 0003011131 scopus 로고
    • Within- vs. between-subjects experimental designs: A study of demand effects
    • Pany, K., and P. M. J. Reckers. 1987. Within- vs. between-subjects experimental designs: A study of demand effects. Auditing: A Journal of Practice & Theory 7 (1): 39-53.
    • (1987) Auditing: A Journal of Practice & Theory , vol.7 , Issue.1 , pp. 39-53
    • Pany, K.1    Reckers, P.M.J.2
  • 31
    • 0040521092 scopus 로고
    • Auditor performance of MAS: A study of its effects on decisions and perceptions
    • -, and -. 1988a. Auditor performance of MAS: A study of its effects on decisions and perceptions. Accounting Horizons 2 (2): 31-38.
    • (1988) Accounting Horizons , vol.2 , Issue.2 , pp. 31-38
    • Pany, K.1    Reckers, P.M.J.2
  • 32
    • 0040521103 scopus 로고
    • MAS, auditing, and your orientation
    • February
    • -, and -. 1988b. MAS, auditing, and your orientation. CPA Journal (February): 70-72.
    • (1988) CPA Journal , pp. 70-72
    • Pany, K.1    Reckers, P.M.J.2
  • 34
    • 77449086013 scopus 로고    scopus 로고
    • Public Accounting Report. 1991. Coopers joins IBM in consulting venture. March 31, 5.
    • Public Accounting Report. 1991. Coopers joins IBM in consulting venture. March 31, 5.
  • 42
    • 77449150512 scopus 로고
    • SEC oks consulting-audit jobs at AA
    • July 23
    • Rankin, K. 1990. SEC oks consulting-audit jobs at AA. Accounting Today (July 23): 3.
    • (1990) Accounting Today , pp. 3
    • Rankin, K.1
  • 43
    • 77449109891 scopus 로고
    • Robert Morris Associates, Philadelphia, PA: Robert Morris Associates
    • Robert Morris Associates. 1990. RMA Annual Statement Studies. Philadelphia, PA: Robert Morris Associates.
    • (1990) RMA Annual Statement Studies
  • 44
    • 0002713268 scopus 로고
    • Analysts' reactions to auditors' messages in qualified reports
    • Robertson, J. C. 1988. Analysts' reactions to auditors' messages in qualified reports. Accounting Horizons 2 (2): 82-89.
    • (1988) Accounting Horizons , vol.2 , Issue.2 , pp. 82-89
    • Robertson, J.C.1
  • 45
    • 0000098990 scopus 로고
    • Commentary on analysts' forecasts
    • December
    • Schipper, K. 1991. Commentary on analysts' forecasts. Accounting Horizons (December): 105-121.
    • (1991) Accounting Horizons , pp. 105-121
    • Schipper, K.1
  • 46
    • 70849134789 scopus 로고
    • User attitudes toward selected professional developments
    • Schwartz, B. N., and P. M. J. Reckers. 1987. User attitudes toward selected professional developments. Accounting Horizons 1 (2): 43-48.
    • (1987) Accounting Horizons , vol.1 , Issue.2 , pp. 43-48
    • Schwartz, B.N.1    Reckers, P.M.J.2
  • 48
    • 0010962007 scopus 로고
    • New York: Commerce Clearing House, Inc
    • -. 1989. SEC Accounting Guide. New York: Commerce Clearing House, Inc.
    • (1989) SEC Accounting Guide
  • 49
    • 77449157551 scopus 로고
    • Office of the Chief Accountant
    • Independence March
    • -. 1994. Office of the Chief Accountant. Staff Report on Auditor Independence (March).
    • (1994) Staff Report on Auditor
  • 51
    • 84972793975 scopus 로고
    • An investigation of the effect of accountant involvement with forecasts on the decisions and perceptions of commercial lenders
    • Strawser, J. R. 1994. An investigation of the effect of accountant involvement with forecasts on the decisions and perceptions of commercial lenders. Journal of Accounting, Auditing & Finance 9 (3): 533-557.
    • (1994) Journal of Accounting, Auditing & Finance , vol.9 , Issue.3 , pp. 533-557
    • Strawser, J.R.1
  • 52
    • 77449101989 scopus 로고
    • New York: Value Line Publishing, Inc
    • Value Line Investment Survey. 1990. New York: Value Line Publishing, Inc.
    • (1990) Value Line Investment Survey


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.