메뉴 건너뛰기




Volumn 29, Issue 2, 2005, Pages 137-168

The impact of MAS on perceived auditor independence-some evidence from Denmark

Author keywords

Danish subjects; Maximum relative consulting fee; Non audit services; Perceived auditor independence

Indexed keywords


EID: 15044345447     PISSN: 01559982     EISSN: 14676303     Source Type: Journal    
DOI: 10.1016/j.accfor.2004.09.001     Document Type: Article
Times cited : (44)

References (112)
  • 2
    • 0001661438 scopus 로고
    • The auditor as an economic agent
    • R. Antle The auditor as an economic agent Journal of Accounting Research 20 1982 503 527
    • (1982) Journal of Accounting Research , vol.20 , pp. 503-527
    • Antle, R.1
  • 4
    • 0002982288 scopus 로고
    • The economics of agency
    • J. W. Pratt & R. J. Zeckhauser (Eds.), Boston.
    • Arrow K. J. (1985). The economics of agency. In J. W. Pratt & R. J. Zeckhauser (Eds.), Principals and agents: The structure of business (pp. 37-51). Boston.
    • (1985) Principals and Agents: The Structure of Business , pp. 37-51
    • Arrow, K.J.1
  • 5
    • 0043076255 scopus 로고    scopus 로고
    • Do nonaudit services compromise auditor independence? further evidence
    • H. Ashbaugh, R. LaFond, and B.W. Mayhew Do nonaudit services compromise auditor independence? further evidence The Accounting Review 78 3 2003 611 639
    • (2003) The Accounting Review , vol.78 , Issue.3 , pp. 611-639
    • Ashbaugh, H.1    Lafond, R.2    Mayhew, B.W.3
  • 6
    • 15044361020 scopus 로고    scopus 로고
    • Selbst- und Fremdbild der Wirtschaftsprüfer - Empirische Befunde zur Positionierung des Wirtschaftsprüfers in der Öffentlichkeit
    • K. Backhaus, H. Meffert, M. Bongartz, and M. Eschweiler Selbst- und Fremdbild der Wirtschaftsprüfer - Empirische Befunde zur Positionierung des Wirtschaftsprüfers in der Öffentlichkeit Die Wirtschaftsprüfung 56 2003 625 637
    • (2003) Die Wirtschaftsprüfung , vol.56 , pp. 625-637
    • Backhaus, K.1    Meffert, H.2    Bongartz, M.3    Eschweiler, M.4
  • 7
    • 15044350939 scopus 로고
    • Auditing in an agency setting
    • G. Bamberg K. Spremann Springer Berlin
    • W. Ballwieser Auditing in an agency setting G. Bamberg K. Spremann Agency theory, information and incentives 1987 Springer Berlin 327 346
    • (1987) Agency Theory, Information and Incentives , pp. 327-346
    • Ballwieser, W.1
  • 8
    • 3142642310 scopus 로고
    • Kapitalmarkt, Managementinteressen und die Rolle des Wirtschaftsprü fers
    • D. Schneider (Ed.), Berlin.
    • Ballwieser, W. (1987b). Kapitalmarkt, Managementinteressen und die Rolle des Wirtschaftsprüfers. In D. Schneider (Ed.), Kapitalmarkt und Finanzierung (pp. 351-362). Berlin.
    • (1987) Kapitalmarkt und Finanzierung , pp. 351-362
    • Ballwieser, W.1
  • 9
    • 0346227444 scopus 로고    scopus 로고
    • Die Unabhängigkeit des Wirtschaftsprüfers - Eine Analyse von Beratungsverbot und externer Rotation
    • M. Lutter IDW-Verlag Düsseldorf
    • W. Ballwieser Die Unabhängigkeit des Wirtschaftsprüfers - Eine Analyse von Beratungsverbot und externer Rotation M. Lutter Der Wirtschaftsprüfer als Element der Corporate Governance 2001 IDW-Verlag Düsseldorf 99 115
    • (2001) Der Wirtschaftsprüfer Als Element der Corporate Governance , pp. 99-115
    • Ballwieser, W.1
  • 10
    • 84861678394 scopus 로고
    • The provision of other services by auditors: Independence and pricing issues
    • L. Barkess, and R. Simnett The provision of other services by auditors: Independence and pricing issues Accounting and Business Research 24 1994 99 108
    • (1994) Accounting and Business Research , vol.24 , pp. 99-108
    • Barkess, L.1    Simnett, R.2
  • 11
    • 3943080156 scopus 로고
    • A heretical challenge to the incantation of auditor independence
    • R.W. Bartlett A heretical challenge to the incantation of auditor independence Accounting Horizons 5 1991 11 16
    • (1991) Accounting Horizons , vol.5 , pp. 11-16
    • Bartlett, R.W.1
  • 13
    • 0040521067 scopus 로고    scopus 로고
    • Auditor independence: Five scenarios involving potential conflicts of interest
    • R.W. Bartlett Auditor independence: Five scenarios involving potential conflicts of interest Research on Accounting Ethics 3 1997 245 277
    • (1997) Research on Accounting Ethics , vol.3 , pp. 245-277
    • Bartlett, R.W.1
  • 14
    • 15044343602 scopus 로고
    • Audit clients' perception of the independence of their CPA
    • F.M. Barton Audit clients' perception of the independence of their CPA Mid-South Business Journal 5 1985 20 22
    • (1985) Mid-South Business Journal , vol.5 , pp. 20-22
    • Barton, F.M.1
  • 15
    • 85006867796 scopus 로고    scopus 로고
    • Auditor independence and the expectations gap: Some evidence of changing user perceptions
    • V. Beattie, R. Brandt, and S. Fearnley Auditor independence and the expectations gap: Some evidence of changing user perceptions Journal of Financial Regulation and Compliance 6 1998 159 170
    • (1998) Journal of Financial Regulation and Compliance , vol.6 , pp. 159-170
    • Beattie, V.1    Brandt, R.2    Fearnley, S.3
  • 17
    • 0002505851 scopus 로고
    • A model of the market for MAS and audit services: Knowledge spillovers and auditor-auditee bonding
    • P. Beck, T.J. Frecka, and I. Solomon Ira A model of the market for MAS and audit services: Knowledge spillovers and auditor-auditee bonding Journal of Accounting Literature 7 1988 50 64
    • (1988) Journal of Accounting Literature , vol.7 , pp. 50-64
    • Beck, P.1    Frecka, T.J.2    Solomon Ira, I.3
  • 18
    • 15044348041 scopus 로고    scopus 로고
    • Abschlussprüfung und Beratung. Eine ökonomische Analyse
    • H.-J. Böcking, and J. Löcke Abschlussprüfung und Beratung. Eine ökonomische Analyse Die Betriebswirtschaft 57 1997 461 474
    • (1997) Die Betriebswirtschaft , vol.57 , pp. 461-474
    • Böcking, H.-J.1    Löcke, J.2
  • 20
    • 0347207284 scopus 로고
    • Old myths and new realities in accountancy
    • A.J. Briloff Old myths and new realities in accountancy The Accounting Review 41 1966 484 495
    • (1966) The Accounting Review , vol.41 , pp. 484-495
    • Briloff, A.J.1
  • 22
    • 84993028990 scopus 로고    scopus 로고
    • Non-audit services and auditor independence: Some evidence from Ireland
    • M. Canning, and D. Gwilliam Non-audit services and auditor independence: Some evidence from Ireland The European Accounting Review 8 1999 401 419
    • (1999) The European Accounting Review , vol.8 , pp. 401-419
    • Canning, M.1    Gwilliam, D.2
  • 23
    • 0242679752 scopus 로고    scopus 로고
    • Client importance, nonaudit services, and abnormal accruals
    • H. Chung, and S. Kallapur Client importance, nonaudit services, and abnormal accruals The Accounting Review 78 4 2003 931 955
    • (2003) The Accounting Review , vol.78 , Issue.4 , pp. 931-955
    • Chung, H.1    Kallapur, S.2
  • 25
    • 85030805818 scopus 로고
    • A statement of basic auditing concepts
    • American Accounting Association, New York.
    • Committee on Basic Auditing Concepts. (1978). A statement of basic auditing concepts. Studies in Accounting Research No. 6. American Accounting Association, New York.
    • (1978) Studies in Accounting Research No. 6
  • 26
    • 15044342884 scopus 로고
    • The impact of MAS on auditor independence: An experiment
    • J.C. Corless, and L.M. Parker The impact of MAS on auditor independence: An experiment Accounting Horizons 1 1987 25 29
    • (1987) Accounting Horizons , vol.1 , pp. 25-29
    • Corless, J.C.1    Parker, L.M.2
  • 27
    • 11544375122 scopus 로고    scopus 로고
    • Should auditors provide nonaudit services to their audit clients?
    • R.A. Davidson, and C. Emby Should auditors provide nonaudit services to their audit clients? Research on Accounting Ethics 2 1996 1 20
    • (1996) Research on Accounting Ethics , vol.2 , pp. 1-20
    • Davidson, R.A.1    Emby, C.2
  • 28
    • 40249117870 scopus 로고
    • Auditor independence, 'low balling', and disclosure regulation
    • L.E. DeAngelo Auditor independence, 'low balling', and disclosure regulation Journal of Accounting and Economics 3 1981 113 127
    • (1981) Journal of Accounting and Economics , vol.3 , pp. 113-127
    • Deangelo, L.E.1
  • 30
    • 0036026430 scopus 로고    scopus 로고
    • Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions
    • M.L. DeFond, K. Raghunandan, and K.R. Subramanyam Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions Journal of Accounting Research 40 4 2002 1247 1274
    • (2002) Journal of Accounting Research , vol.40 , Issue.4 , pp. 1247-1274
    • Defond, M.L.1    Raghunandan, K.2    Subramanyam, K.R.3
  • 31
    • 0002116860 scopus 로고
    • The impact of MAS on auditors' independence: An experimental markets study
    • N. Dopuch, and R.R. King The impact of MAS on auditors' independence: An experimental markets study Journal of Accounting Research 29 Suppl. 1991 60 98
    • (1991) Journal of Accounting Research , vol.29 , Issue.SUPPL. , pp. 60-98
    • Dopuch, N.1    King, R.R.2
  • 32
    • 15044345376 scopus 로고    scopus 로고
    • Inwieweit schließen sich Erstellung, Beratung und Prüfung von Jahresabschlüssen gegenseitig aus?
    • F. W. Wagner (Ed.), Geburtstag von Professor Dr. Heinz Stehle, Stuttgart
    • Dörner, D. (1997). Inwieweit schließen sich Erstellung, Beratung und Prüfung von Jahresabschlüssen gegenseitig aus? In F. W. Wagner (Ed.), Steuerberatung im Spannungsfeld von Betriebswirtschaft und Recht. Festschrift zum 75. Geburtstag von Professor Dr. Heinz Stehle, Stuttgart, pp. 81-102.
    • (1997) Steuerberatung Im Spannungsfeld Von Betriebswirtschaft und Recht. Festschrift zum 75 , pp. 81-102
    • Dörner, D.1
  • 33
    • 0010025765 scopus 로고
    • Informationally motivated auditor replacement
    • R.A. Dye Informationally motivated auditor replacement Journal of Accounting and Economics 14 1991 347 374
    • (1991) Journal of Accounting and Economics , vol.14 , pp. 347-374
    • Dye, R.A.1
  • 34
    • 0010785055 scopus 로고
    • Wirtschaftsprüfer perception of auditor independence
    • H.J. Dykxhoorn, and K.E. Sinning Wirtschaftsprüfer perception of auditor independence The Accounting Review 56 1981 97 107
    • (1981) The Accounting Review , vol.56 , pp. 97-107
    • Dykxhoorn, H.J.1    Sinning, K.E.2
  • 35
    • 0042414856 scopus 로고
    • Perceptions of auditor independence: Its perceived effect on the loan and investment decisions of German financial statement users
    • H.J. Dykxhoorn, and K.E. Sinning Perceptions of auditor independence: Its perceived effect on the loan and investment decisions of German financial statement users Accounting, Organizations and Society 7 1982 337 347
    • (1982) Accounting, Organizations and Society , vol.7 , pp. 337-347
    • Dykxhoorn, H.J.1    Sinning, K.E.2
  • 36
    • 15044356335 scopus 로고    scopus 로고
    • Wie deutsche Banken die Qualität von Prüfungsberichten beurteilen
    • H.J. Dykxhoorn, K.E. Sinning, and M. Wiese Wie deutsche Banken die Qualität von Prüfungsberichten beurteilen Betriebs-Berater 51 1996 2031 2034
    • (1996) Betriebs-Berater , vol.51 , pp. 2031-2034
    • Dykxhoorn, H.J.1    Sinning, K.E.2    Wiese, M.3
  • 38
    • 0000116156 scopus 로고
    • Determinants of fee cutting on initial audit engagements
    • M. Ettredge, and R. Greenberg Determinants of fee cutting on initial audit engagements Journal of Accounting Research 28 1990 198 210
    • (1990) Journal of Accounting Research , vol.28 , pp. 198-210
    • Ettredge, M.1    Greenberg, R.2
  • 39
    • 15044363536 scopus 로고    scopus 로고
    • Grünbuch zur Rolle, Stellung und Haftung des Abschlussprüfers in der Europäischen Union
    • Europäische Kommission
    • Europäische Kommission Grünbuch zur Rolle, Stellung und Haftung des Abschlussprüfers in der Europäischen Union WPK-Mitteilungen 35 1996 280 296
    • (1996) WPK-Mitteilungen , vol.35 , pp. 280-296
  • 43
    • 0001584483 scopus 로고
    • Perceptions of auditor independence and official ethical guidelines
    • M. Firth Perceptions of auditor independence and official ethical guidelines The Accounting Review 55 1980 451 466
    • (1980) The Accounting Review , vol.55 , pp. 451-466
    • Firth, M.1
  • 44
    • 0041107221 scopus 로고
    • Auditor-client relationships and their impact on bankers' perceived lending decision
    • M. Firth Auditor-client relationships and their impact on bankers' perceived lending decision Accounting and Business Research 11 1981 179 188
    • (1981) Accounting and Business Research , vol.11 , pp. 179-188
    • Firth, M.1
  • 45
    • 15044343882 scopus 로고    scopus 로고
    • Das Doppelmandat des Abschlussprüfers - Grenzen der Vereinbarkeit von Abschlussprüfung und Steuerberatung
    • H. Fleischer Das Doppelmandat des Abschlussprüfers - Grenzen der Vereinbarkeit von Abschlussprüfung und Steuerberatung Deutsches Steuerrecht 34 1996 758 764
    • (1996) Deutsches Steuerrecht , vol.34 , pp. 758-764
    • Fleischer, H.1
  • 46
    • 0000121217 scopus 로고
    • A test of audit pricing in the small-client segment of the U.S. audit market
    • J.R. Francis, and D.T. Simon A test of audit pricing in the small-client segment of the U.S. audit market The Accounting Review 62 1987 145 157
    • (1987) The Accounting Review , vol.62 , pp. 145-157
    • Francis, J.R.1    Simon, D.T.2
  • 47
    • 0036990914 scopus 로고    scopus 로고
    • The relation between auditors' fees for nonaudit services and earnings management
    • R.M. Frankel, M.F. Johnson, and K.K. Nelson The relation between auditors' fees for nonaudit services and earnings management The Accounting Review 77 Suppl. 2002 71 105
    • (2002) The Accounting Review , vol.77 , Issue.SUPPL. , pp. 71-105
    • Frankel, R.M.1    Johnson, M.F.2    Nelson, K.K.3
  • 48
    • 3142655341 scopus 로고    scopus 로고
    • Audit fees, nonaudit fees, and auditor reporting on stressed companies
    • M.A. Geiger, and D.V. Rama Audit fees, nonaudit fees, and auditor reporting on stressed companies Auditing: A Journal of Practice and Theory 22 2 2003 53 69
    • (2003) Auditing: A Journal of Practice and Theory , vol.22 , Issue.2 , pp. 53-69
    • Geiger, M.A.1    Rama, D.V.2
  • 49
    • 21844484353 scopus 로고
    • Imperfect competition in audit markets and its effect on the demand for audit-related services
    • F. Gigler, and M. Penno Imperfect competition in audit markets and its effect on the demand for audit-related services The Accounting Review 70 1995 317 336
    • (1995) The Accounting Review , vol.70 , pp. 317-336
    • Gigler, F.1    Penno, M.2
  • 50
    • 0000255620 scopus 로고
    • An empirical investigation of stockholder reaction to disclosures required by ASR No. 250
    • W.G. Glezen, and J.A. Millar An empirical investigation of stockholder reaction to disclosures required by ASR No. 250 Journal of Accounting Research 23 1985 859 870
    • (1985) Journal of Accounting Research , vol.23 , pp. 859-870
    • Glezen, W.G.1    Millar, J.A.2
  • 51
    • 0003033670 scopus 로고    scopus 로고
    • Audit fees and auditor change: An investigation of the persistence of fee reduction by type of change
    • A. Gregory, and P. Collier Audit fees and auditor change: An investigation of the persistence of fee reduction by type of change Journal of Business Finance and Accounting 21 1996 13 28
    • (1996) Journal of Business Finance and Accounting , vol.21 , pp. 13-28
    • Gregory, A.1    Collier, P.2
  • 52
    • 84984104015 scopus 로고
    • Field dependence cognitive style as a moderating factor in subjects' perceptions of auditor independence
    • F.A. Gul Field dependence cognitive style as a moderating factor in subjects' perceptions of auditor independence Accounting and Finance 27 1987 37 48
    • (1987) Accounting and Finance , vol.27 , pp. 37-48
    • Gul, F.A.1
  • 53
    • 0002897190 scopus 로고
    • Bankers' perceptions of factors affecting auditor independence
    • F.A. Gul Bankers' perceptions of factors affecting auditor independence Accounting, Auditing and Accountability Journal 2 1989 40 51
    • (1989) Accounting, Auditing and Accountability Journal , vol.2 , pp. 40-51
    • Gul, F.A.1
  • 54
    • 84984148325 scopus 로고
    • Size of audit fees and perceptions of auditors' ability to resist management pressure in audit conflict situations
    • F.A. Gul Size of audit fees and perceptions of auditors' ability to resist management pressure in audit conflict situations ABACUS 27 1991 162 172
    • (1991) ABACUS , vol.27 , pp. 162-172
    • Gul, F.A.1
  • 55
    • 15044355179 scopus 로고
    • The effects of combined audit and management services on public perception of auditor independence in developing countries: The Malaysian case
    • F.A. Gul, and T.H. Yap The effects of combined audit and management services on public perception of auditor independence in developing countries: The Malaysian case The International Journal of Accounting - Education and Research 20 1984 95 107
    • (1984) The International Journal of Accounting - Education and Research , vol.20 , pp. 95-107
    • Gul, F.A.1    Yap, T.H.2
  • 57
    • 0001781137 scopus 로고
    • MAS and audit independence: An image problem
    • R.V. Hartley, and T.L. Ross MAS and audit independence: An image problem The Journal of Accountancy 134 November 1972 42 51
    • (1972) The Journal of Accountancy , vol.134 , Issue.NOVEMBER , pp. 42-51
    • Hartley, R.V.1    Ross, T.L.2
  • 59
    • 15044356066 scopus 로고
    • Management looks at audit services
    • G. Hobgood, and J.A. Sciarrino Management looks at audit services Financial Executive 40 April 1972 26 32
    • (1972) Financial Executive , vol.40 , Issue.APRIL , pp. 26-32
    • Hobgood, G.1    Sciarrino, J.A.2
  • 60
    • 0040782269 scopus 로고    scopus 로고
    • The familiarity threat and auditor independence
    • R. Hussey The familiarity threat and auditor independence Corporate Governance 7 1999 190 197
    • (1999) Corporate Governance , vol.7 , pp. 190-197
    • Hussey, R.1
  • 62
    • 15044349420 scopus 로고    scopus 로고
    • The influence of nonaudit services on perceptions of auditor independence
    • G.J. Jenkins, and K. Krawczyk The influence of nonaudit services on perceptions of auditor independence Journal of Applied Business Research 17 3 2001 73 78
    • (2001) Journal of Applied Business Research , vol.17 , Issue.3 , pp. 73-78
    • Jenkins, G.J.1    Krawczyk, K.2
  • 63
    • 8744233202 scopus 로고    scopus 로고
    • The relationship between nonaudit services and perceived auditor independence: Views of nonprofessional investors and auditors
    • G.J. Jenkins, and K. Krawczyk The relationship between nonaudit services and perceived auditor independence: Views of nonprofessional investors and auditors Journal of Business and Economic Perspectives 16 2002, Fall/Winter 25 36
    • (2002) Journal of Business and Economic Perspectives , vol.16 , pp. 25-36
    • Jenkins, G.J.1    Krawczyk, K.2
  • 64
    • 44649197264 scopus 로고
    • Theory of the firm: Managerial behavior, agency costs and ownership structure
    • M.C. Jensen, and W.H. Meckling Theory of the firm: Managerial behavior, agency costs and ownership structure Journal of Financial Economics 3 1976 305 360
    • (1976) Journal of Financial Economics , vol.3 , pp. 305-360
    • Jensen, M.C.1    Meckling, W.H.2
  • 65
    • 0010206108 scopus 로고
    • Audit pricing lowballing and auditor turnover: A dynamic analysis
    • C. Kanodia, and A. Mukherji Audit pricing lowballing and auditor turnover: a dynamic analysis The Accounting Review 69 1994 593 615
    • (1994) The Accounting Review , vol.69 , pp. 593-615
    • Kanodia, C.1    Mukherji, A.2
  • 66
    • 0001379645 scopus 로고
    • Audit conflict: An empirical study of the perceived ability of auditors to resist management pressure
    • M.C. Knapp Audit conflict: An empirical study of the perceived ability of auditors to resist management pressure The Accounting Review 60 1985 202 211
    • (1985) The Accounting Review , vol.60 , pp. 202-211
    • Knapp, M.C.1
  • 67
    • 0002309034 scopus 로고
    • Factors that Audit Committee members use as surrogates for audit quality
    • M.C. Knapp Factors that Audit Committee members use as surrogates for audit quality Auditing: A Journal of Practice and Theory 10 1991 35 52
    • (1991) Auditing: A Journal of Practice and Theory , vol.10 , pp. 35-52
    • Knapp, M.C.1
  • 68
    • 10244240361 scopus 로고
    • Perceptions of the independence of the auditor
    • D. Lavin Perceptions of the independence of the auditor The Accounting Review 51 1976 41 50
    • (1976) The Accounting Review , vol.51 , pp. 41-50
    • Lavin, D.1
  • 69
    • 0346001204 scopus 로고
    • Some effects of the perceived independence of the auditor
    • D. Lavin Some effects of the perceived independence of the auditor Accounting, Organizations and Society 2 1977 237 244
    • (1977) Accounting, Organizations and Society , vol.2 , pp. 237-244
    • Lavin, D.1
  • 70
    • 15044365950 scopus 로고
    • The effect of the perceived independence of the auditor on the loan decision
    • D. Lavin, and R. Libby The effect of the perceived independence of the auditor on the loan decision Journal of Bank Research 8 1977 118 121
    • (1977) Journal of Bank Research , vol.8 , pp. 118-121
    • Lavin, D.1    Libby, R.2
  • 71
    • 84985611425 scopus 로고
    • Financial statement users' perceptions of factors affecting the ability of auditors to resist client pressure in a conflict situation
    • D. Lindsay Financial statement users' perceptions of factors affecting the ability of auditors to resist client pressure in a conflict situation Accounting and Finance 29 1989 1 18
    • (1989) Accounting and Finance , vol.29 , pp. 1-18
    • Lindsay, D.1
  • 72
    • 0042915677 scopus 로고
    • An investigation of the impact of contextual factors on Canadian bankers' perceptions of auditors' ability to resist management pressure
    • D. Lindsay An investigation of the impact of contextual factors on Canadian bankers' perceptions of auditors' ability to resist management pressure Advances in International Accounting 3 1990 71 85
    • (1990) Advances in International Accounting , vol.3 , pp. 71-85
    • Lindsay, D.1
  • 73
    • 0002405883 scopus 로고
    • Auditor-client conflict resolution: An investigation of the perceptions of the financial community in Australia and Canada
    • D. Lindsay Auditor-client conflict resolution: An investigation of the perceptions of the financial community in Australia and Canada The International Journal of Accounting 27 1992 342 365
    • (1992) The International Journal of Accounting , vol.27 , pp. 342-365
    • Lindsay, D.1
  • 75
    • 0040887593 scopus 로고    scopus 로고
    • The effects of internal audit outsourcing on perceived external auditor independence
    • J.D. Lowe, M.A. Geiger, and K. Pany The effects of internal audit outsourcing on perceived external auditor independence Auditing: A Journal of Practice and Theory 18 Suppl. 1999 7 26
    • (1999) Auditing: A Journal of Practice and Theory , vol.18 , Issue.SUPPL. , pp. 7-26
    • Lowe, J.D.1    Geiger, M.A.2    Pany, K.3
  • 76
    • 0009163714 scopus 로고
    • CPA performance of consulting engagements with audit clients: Effects on financial statement users' perceptions and decisions
    • J.D. Lowe, and K. Pany CPA performance of consulting engagements with audit clients: effects on financial statement users' perceptions and decisions Auditing: A Journal of Practice and Theory 14 Fall 1995 44 53
    • (1995) Auditing: A Journal of Practice and Theory , vol.14 , Issue.FALL , pp. 44-53
    • Lowe, J.D.1    Pany, K.2
  • 78
    • 0040521102 scopus 로고
    • An examination of the influence of CPA firm type, size and MAS provision on loan officers decisions and perceptions
    • S. McKinley, K. Pany, and P.M.J. Reckers An examination of the influence of CPA firm type, size and MAS provision on loan officers decisions and perceptions Journal of Accounting Research 23 1985 887 896
    • (1985) Journal of Accounting Research , vol.23 , pp. 887-896
    • McKinley, S.1    Pany, K.2    Reckers, P.M.J.3
  • 79
    • 37849188900 scopus 로고    scopus 로고
    • Der Einfluss von Beratungsaufträgen auf die Unabhängigkeit des Jahresabschlussprüfers
    • M. Ostrowski, and B.H. Söder Der Einfluss von Beratungsaufträ gen auf die Unabhängigkeit des Jahresabschlussprüfers Betriebswirtschaftliche Forschung und Praxis 51 1999 554 564
    • (1999) Betriebswirtschaftliche Forschung und Praxis , vol.51 , pp. 554-564
    • Ostrowski, M.1    Söder, B.H.2
  • 80
    • 0003150216 scopus 로고
    • Auditor independence and nonaudit services - Director views and their policy implications
    • K. Pany, and P.M.J. Reckers Auditor independence and nonaudit services - Director views and their policy implications Journal of Accounting and Public Policy 2 1983 43 62
    • (1983) Journal of Accounting and Public Policy , vol.2 , pp. 43-62
    • Pany, K.1    Reckers, P.M.J.2
  • 81
    • 0002607926 scopus 로고
    • Non-audit services and auditor independence - A continuing problem
    • K. Pany, and P.M.J. Reckers Non-audit services and auditor independence - A continuing problem Auditing: A Journal of Practice and Theory 3 Spring 1984 89 97
    • (1984) Auditing: A Journal of Practice and Theory , vol.3 , Issue.SPRING , pp. 89-97
    • Pany, K.1    Reckers, P.M.J.2
  • 82
    • 0040521092 scopus 로고
    • Auditor performance of MAS: A study of its effects on decisions and perceptions
    • K. Pany, and P.M.J. Reckers Auditor performance of MAS: A study of its effects on decisions and perceptions Accounting Horizons 2 June 1988 31 38
    • (1988) Accounting Horizons , vol.2 , Issue.JUNE , pp. 31-38
    • Pany, K.1    Reckers, P.M.J.2
  • 83
    • 0034259710 scopus 로고    scopus 로고
    • Perceptions of external auditors' independence: Some cross-cultural evidence
    • C. Patel, and J. Psaros Perceptions of external auditors' independence: Some cross-cultural evidence British Accounting Review 30 2000 312 338
    • (2000) British Accounting Review , vol.30 , pp. 312-338
    • Patel, C.1    Psaros, J.2
  • 84
    • 84982620369 scopus 로고
    • Board structure, corporate performance and auditor independence
    • M.J. Peel, and E. O'Donnell Board structure, corporate performance and auditor independence Corporate Governance 3 1995 207 217
    • (1995) Corporate Governance , vol.3 , pp. 207-217
    • Peel, M.J.1    O'Donnell, E.2
  • 86
    • 3142618479 scopus 로고    scopus 로고
    • Nonaudit services and shareholder ratification of auditors
    • K. Raghunandan Nonaudit services and shareholder ratification of auditors Auditing: A Journal of Practice and Theory 22 1 2003 155 163
    • (2003) Auditing: A Journal of Practice and Theory , vol.22 , Issue.1 , pp. 155-163
    • Raghunandan, K.1
  • 87
    • 2642561237 scopus 로고    scopus 로고
    • Initial evidence on the association between nonaudit fees and restated financial statements
    • K. Raghunandan, W.J. Read, and J.S. Whisenant Initial evidence on the association between nonaudit fees and restated financial statements Accounting Horizons 17 3 2003 223 234
    • (2003) Accounting Horizons , vol.17 , Issue.3 , pp. 223-234
    • Raghunandan, K.1    Read, W.J.2    Whisenant, J.S.3
  • 88
    • 0039335832 scopus 로고
    • Auditor independence as perceived by financial analysts
    • P.M.J. Reckers, and A.J. Stagliano Auditor independence as perceived by financial analysts MSU Business Topics 1 1981 30 34
    • (1981) MSU Business Topics , vol.1 , pp. 30-34
    • Reckers, P.M.J.1    Stagliano, A.J.2
  • 89
    • 15044350556 scopus 로고
    • Die Inkompatibilität von Jahresabschlußprüfung und Unternehmensberatungen durch Wirtschaftsprüfer
    • M. Richter Die Inkompatibilität von Jahresabschlußprüfung und Unternehmensberatungen durch Wirtschaftsprüfer Journal für Betriebswirtschaft 27 1977 21 42
    • (1977) Journal für Betriebswirtschaft , vol.27 , pp. 21-42
    • Richter, M.1
  • 90
    • 0000488805 scopus 로고
    • The economic theory of agency: The principal's problem
    • S.A. Ross The economic theory of agency: The principal's problem American Economic Review 62 May 1973 134 139
    • (1973) American Economic Review , vol.62 , Issue.MAY , pp. 134-139
    • Ross, S.A.1
  • 91
    • 15044339083 scopus 로고
    • Bestellung und Auswahl des Abschlussprüfers - Zur ökonomischen Analyse des Rechts der Rechnungslegung
    • R. Elschen, et al. (Eds.), Geburtstag, Wiesbaden: Gabler.
    • Rückle, D. (1995). Bestellung und Auswahl des Abschlussprüfers - Zur ökonomischen Analyse des Rechts der Rechnungslegung. In R. Elschen, et al. (Eds.), Unternehmenstheorie und Besteuerung. Dieter Schneider zum 60 (pp. 495-514). Geburtstag, Wiesbaden: Gabler.
    • (1995) Unternehmenstheorie und Besteuerung. Dieter Schneider Zum 60 , pp. 495-514
    • Rückle, D.1
  • 93
    • 0000246456 scopus 로고
    • A laboratory market investigation of low balling in audit pricing
    • J.W. Schatzberg A laboratory market investigation of low balling in audit pricing The Accounting Review 65 1990 337 362
    • (1990) The Accounting Review , vol.65 , pp. 337-362
    • Schatzberg, J.W.1
  • 94
    • 0001993248 scopus 로고
    • A new examination of auditor "low ball" pricing: Theoretical model and experimental evidence
    • J.W. Schatzberg A new examination of auditor "low ball" pricing: theoretical model and experimental evidence Auditing: A Journal of Practice and Theory 13 Suppl. 1994 33 55
    • (1994) Auditing: A Journal of Practice and Theory , vol.13 , Issue.SUPPL. , pp. 33-55
    • Schatzberg, J.W.1
  • 95
    • 84984235508 scopus 로고
    • A multiperiod model and experimental evidence of independence and "lowballing"
    • J.W. Schatzberg, and G.R. Sevcik A multiperiod model and experimental evidence of independence and "lowballing" Contemporary Accounting Research 11 1994 137 174
    • (1994) Contemporary Accounting Research , vol.11 , pp. 137-174
    • Schatzberg, J.W.1    Sevcik, G.R.2
  • 96
    • 0002707765 scopus 로고
    • Compatibility of management consulting and auditing
    • A.A. Schulte Compatibility of management consulting and auditing The Accounting Review 40 1965 587 593
    • (1965) The Accounting Review , vol.40 , pp. 587-593
    • Schulte, A.A.1
  • 99
    • 0001078653 scopus 로고
    • Perceptions of auditors' independence: An empirical analysis
    • R.A. Shockley Perceptions of auditors' independence: An empirical analysis The Accounting Review 56 1981 785 800
    • (1981) The Accounting Review , vol.56 , pp. 785-800
    • Shockley, R.A.1
  • 100
    • 3142581117 scopus 로고    scopus 로고
    • The association between non-audit services and the propensity of going concern qualifications: Implications for audit independence
    • D.S. Sharma The association between non-audit services and the propensity of going concern qualifications: implications for audit independence Asia-Pacific Journal of Accounting and Economics 8 2001 143 156
    • (2001) Asia-Pacific Journal of Accounting and Economics , vol.8 , pp. 143-156
    • Sharma, D.S.1
  • 101
    • 0001627064 scopus 로고
    • The effects of auditor change on audit fees: Tests of price cutting and price recovery
    • D.T. Simon, and J.R. Francis The effects of auditor change on audit fees: Tests of price cutting and price recovery The Accounting Review 63 1988 255 269
    • (1988) The Accounting Review , vol.63 , pp. 255-269
    • Simon, D.T.1    Francis, J.R.2
  • 102
    • 0346705200 scopus 로고    scopus 로고
    • Who killed Enron
    • (January 1).
    • Sloan, A. (2002, January 1). Who killed Enron. Newsweek, pp. 18-24.
    • (2002) Newsweek , pp. 18-24
    • Sloan, A.1
  • 104
    • 0038897445 scopus 로고    scopus 로고
    • The effect of internal audit outsourcing on financial analysts' perceptions of external auditor independence
    • S.L. Swanger, and E.G. Chewning Jr. The effect of internal audit outsourcing on financial analysts' perceptions of external auditor independence Auditing: A Journal of Practice and Theory 20 2001 115 129
    • (2001) Auditing: A Journal of Practice and Theory , vol.20 , pp. 115-129
    • Swanger, S.L.1    Chewning Jr., E.G.2
  • 105
    • 0030499006 scopus 로고    scopus 로고
    • An empirical study of the effects of audit committees, disclosure of nonaudit fees, and other issues on audit independence: Malaysian evidence
    • H.Y. Teoh, and C.C. Lim An empirical study of the effects of audit committees, disclosure of nonaudit fees, and other issues on audit independence: Malaysian evidence Journal of International Accounting, Auditing and Taxation 5 1996 231 248
    • (1996) Journal of International Accounting, Auditing and Taxation , vol.5 , pp. 231-248
    • Teoh, H.Y.1    Lim, C.C.2
  • 107
    • 0002874314 scopus 로고
    • Independence and MAS - Opinions of financial statement users
    • P.L. Titard Independence and MAS - Opinions of financial statement users Journal of Accountancy 132 July 1971 47 52
    • (1971) Journal of Accountancy , vol.132 , Issue.JULY , pp. 47-52
    • Titard, P.L.1
  • 108
    • 0002332865 scopus 로고
    • Differential pricing on auditors' initial engagements: Further evidence
    • R.A. Turpen Differential pricing on auditors' initial engagements: Further evidence Auditing: A Journal of Practice and Theory 9 1990 60 76
    • (1990) Auditing: A Journal of Practice and Theory , vol.9 , pp. 60-76
    • Turpen, R.A.1
  • 111
    • 84985609962 scopus 로고
    • Auditor independence, audit qualifications and the provision of non-audit services: A note
    • Wines, G. (1994). Auditor independence, audit qualifications and the provision of non-audit services: A note. Accounting and Finance (May), 75-86.
    • (1994) Accounting and Finance , Issue.MAY , pp. 75-86
    • Wines, G.1
  • 112
    • 15044356948 scopus 로고
    • Inkompatibilität von Prüfung und Beratung - Interessenkonflikte des Wirtschaftsprüfers infolge seiner Doppelfunktion und deren Analyse anhand der Rechtsnormen
    • C. Zembke Inkompatibilität von Prüfung und Beratung - Interessenkonflikte des Wirtschaftsprüfers infolge seiner Doppelfunktion und deren Analyse anhand der Rechtsnormen Der Steuerberater 37 1994 87 98
    • (1994) Der Steuerberater , vol.37 , pp. 87-98
    • Zembke, C.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.