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Volumn 22, Issue , 2006, Pages 123-148

Prominent Audit Clients and the Relation between Discretionary Accruals and Non-Audit Service Fees

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EID: 33744546027     PISSN: 08826110     EISSN: None     Source Type: Book Series    
DOI: 10.1016/S0882-6110(06)22006-6     Document Type: Review
Times cited : (15)

References (21)
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    • Chung, H.1    Kallapur, S.2
  • 6
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    • Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions
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    • (2002) Journal of Accounting Research , vol.40 , Issue.September , pp. 1247-1274
    • DeFond, M.1    Raghunandan, K.2    Subramanyam, K.3
  • 8
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    • The effect of audit firm size on audit prices: A study of the Australian market
    • Francis J. The effect of audit firm size on audit prices: A study of the Australian market. Journal of Accounting and Economics 6 August (1984) 133-151
    • (1984) Journal of Accounting and Economics , vol.6 , Issue.August , pp. 133-151
    • Francis, J.1
  • 9
    • 0036990914 scopus 로고    scopus 로고
    • The relation between auditors' fees for non-audit services and earnings management
    • Frankel R., Johnson M., and Nelson K. The relation between auditors' fees for non-audit 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.1    Johnson, M.2    Nelson, K.3
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    • Earnings management during import relief investigations
    • Jones J. Earnings management during import relief investigations. Journal of Accounting Research 29 Autumn (1991) 193-228
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    • Jones, J.1
  • 11
    • 0036990826 scopus 로고    scopus 로고
    • Discussion of the relation between auditors' fees for non-audit services and earnings management
    • Kinney W., and Libby R. Discussion of the relation between auditors' fees for non-audit services and earnings management. The Accounting Review 77 Suppl. (2002) 107-114
    • (2002) The Accounting Review , vol.77 , Issue.SUPPL , pp. 107-114
    • Kinney, W.1    Libby, R.2
  • 13
    • 1642320428 scopus 로고    scopus 로고
    • Corporate earnings: Facts and fiction
    • Lev B. Corporate earnings: Facts and fiction. Journal of Economic Perspectives 17 Spring (2003) 27-50
    • (2003) Journal of Economic Perspectives , vol.17 , Issue.Spring , pp. 27-50
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    • Audit fees and auditor size: Further evidence
    • Palmrose Z.-V. Audit fees and auditor size: Further evidence. Journal of Accounting Research 24 Spring (1986) 97-110
    • (1986) Journal of Accounting Research , vol.24 , Issue.Spring , pp. 97-110
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  • 17
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    • Does size matter? The influence of large clients on office-level auditor reporting decisions
    • Reynolds J., and Francis J. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics 30 (2001) 375-400
    • (2001) Journal of Accounting and Economics , vol.30 , pp. 375-400
    • Reynolds, J.1    Francis, J.2
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    • Sarbanes-Oxley Act of 2002. (2002). Pub. L. No. 107-204, § 201, 116 STAT. 771.
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    • Unger, L. (2001). Speech by SEC Acting Chairman: This Year's Proxy Season: Sunlight shines on auditor independence and executive compensation. Remarks delivered at the Center for Professional Education, Inc. Washington, DC, June 25, 2001. Available from http://www.sec.gov/news/speech/spch502.htm
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