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Volumn 22, Issue , 2006, Pages 149-165

The Impact of Tax Services on Auditors' Fraud-Risk Assessment

(1)  Favere Marchesi, Michael a  

a NONE

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EID: 33744546792     PISSN: 08826110     EISSN: None     Source Type: Book Series    
DOI: 10.1016/S0882-6110(06)22007-8     Document Type: Review
Times cited : (7)

References (32)
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    • American Institute of Certified Public Accountants (AICPA), AICPA, New York, NY
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  • 3
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    • Antle, R., Gordon, E. A., Narayanamoorthy, G., & Zhou, L. (2002). The Joint determination of audit fees, non-audit fees, and abnormal accruals. Working paper, Yale University.
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    • Is the avalanche headed for pricewaterhouse?
    • Byrnes N., and Symonds W.C. Is the avalanche headed for pricewaterhouse?. Business Week 14 October (2002) 45-46
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    • Byrnes, N.1    Symonds, W.C.2
  • 7
    • 0036026430 scopus 로고    scopus 로고
    • Do non-audit service fees impair auditor independence? evidence from going concern audit opinions
    • DeFond M.L., Raghunandan K., and Subramanyam K.R. Do non-audit service fees impair auditor independence? evidence from going concern audit opinions. Journal of Accounting Research 40 4 (2002) 1247-1274
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    • DeFond, M.L.1    Raghunandan, K.2    Subramanyam, K.R.3
  • 9
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    • (2002) Journal of Business Finance & Accounting , vol.29 , Issue.5-6 , pp. 661-693
    • Firth, M.1
  • 11
    • 0036990914 scopus 로고    scopus 로고
    • The relation between auditors' fees for nonaudit services and earnings management
    • Frankel R.M., Johnson M.F., and Nelson K.K. The relation between auditors' fees for nonaudit services and earnings management. The Accounting Review 77 Supplement (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
  • 12
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    • The auditor-firm conflict of interests: Its implications for independence
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    • Auditor independence, non-audit services, and restatements: Was the U.S. government right?
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    • (2004) Journal of Accounting Research , vol.42 , Issue.3 , pp. 561-588
    • Kinney Jr., W.R.1    Palmrose, Z.-V.2    Scholtz, S.3
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    • Mid-size CA Firms Forum of BC. (2002). Comments on exposure draft of the Canadian institute of chartered accountants (CICA): Proposed independence standards. Ontario, TO: CICA.
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* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.