메뉴 건너뛰기




Volumn 23, Issue 3, 2006, Pages 747-760

Are auditors compromised by nonaudit services? Assessing the evidence

Author keywords

Audit quality; Auditor independence; Conservatism; Nonaudit services

Indexed keywords


EID: 33749358068     PISSN: 08239150     EISSN: 19113846     Source Type: Journal    
DOI: 10.1506/4VD9-AE3K-XV7L-XT07     Document Type: Review
Times cited : (109)

References (44)
  • 2
    • 13844254179 scopus 로고    scopus 로고
    • Earnings quality in UK private firms: Comparative loss recognition timeliness
    • Ball, R., and L. Shivakumar. 2005. Earnings quality in UK private firms: Comparative loss recognition timeliness. Journal of Accounting and Economics 39 (1): 83-128.
    • (2005) Journal of Accounting and Economics , vol.39 , Issue.1 , pp. 83-128
    • Ball, R.1    Shivakumar, L.2
  • 3
    • 0031498138 scopus 로고    scopus 로고
    • The conservatism principle and the asymmetric timeliness of earnings
    • Basu, S. 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics 24 (1): 3-37.
    • (1997) Journal of Accounting and Economics , vol.24 , Issue.1 , pp. 3-37
    • Basu, S.1
  • 5
    • 33749328156 scopus 로고
    • Tax pressures on accounting principles and accountants' independence
    • Cannon, A. 1952. Tax pressures on accounting principles and accountants' independence. The Accounting Review 27 (4): 419-26.
    • (1952) The Accounting Review , vol.27 , Issue.4 , pp. 419-426
    • Cannon, A.1
  • 7
    • 0036026434 scopus 로고    scopus 로고
    • Shredded reputation: The cost of audit failure
    • Chancy, P., and K. Philipich. 2002. Shredded reputation: The cost of audit failure. Journal of Accounting Research 40 (4): 1221-45.
    • (2002) Journal of Accounting Research , vol.40 , Issue.4 , pp. 1221-1245
    • Chancy, P.1    Philipich, K.2
  • 8
    • 0003796099 scopus 로고
    • New York: American Institute of Certified Public Accountants
    • Commission on Auditors' Responsibilities. 1978. Report, conclusions, and recommendations. New York: American Institute of Certified Public Accountants.
    • (1978) Report, Conclusions, and Recommendations
  • 9
    • 21144466056 scopus 로고
    • Audit effort, audit fees, and the provision of nonaudit services
    • Davis, L., D. Ricchiute, and G. Trompeter. 1993. Audit effort, audit fees, and the provision of nonaudit services. The Accounting Review 68 (1): 135-50.
    • (1993) The Accounting Review , vol.68 , Issue.1 , pp. 135-150
    • Davis, L.1    Ricchiute, D.2    Trompeter, G.3
  • 10
    • 0036026430 scopus 로고    scopus 로고
    • Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions
    • DeFond, M. L., K. Raghunandan, and K. R. Subramanyam. 2002. Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions. Journal of Accounting Research 40 (4): 1247-74.
    • (2002) Journal of Accounting Research , vol.40 , Issue.4 , pp. 1247-1274
    • DeFond, M.L.1    Raghunandan, K.2    Subramanyam, K.R.3
  • 11
    • 33746872833 scopus 로고    scopus 로고
    • Asymmetric timeliness tests of accounting conservatism
    • Ohio State University
    • Dietrich, J. R., K. A. Muller, and E. J. Riedl. 2005. Asymmetric timeliness tests of accounting conservatism. Working paper, Ohio State University.
    • (2005) Working Paper
    • Dietrich, J.R.1    Muller, K.A.2    Riedl, E.J.3
  • 12
    • 0002116860 scopus 로고
    • The impact of MAS on auditors' independence: An experimental markets study
    • Dopuch, N., and R. King. 1991. The impact of MAS on auditors' independence: An experimental markets study. Journal of Accounting Research 29 (Supplement): 60-98.
    • (1991) Journal of Accounting Research , vol.29 , Issue.SUPPL. , pp. 60-98
    • Dopuch, N.1    King, R.2
  • 17
    • 8644242295 scopus 로고    scopus 로고
    • What do we know about audit quality?
    • Francis, J. 2004. What do we know about audit quality? British Accounting Review 36 (4): 345-68.
    • (2004) British Accounting Review , vol.36 , Issue.4 , pp. 345-368
    • Francis, J.1
  • 18
    • 33749322531 scopus 로고    scopus 로고
    • Disclosure of fees paid to auditors and the market valuation of earnings surprises
    • forthcoming
    • Francis, J. R., and B. Ke. 2006. Disclosure of fees paid to auditors and the market valuation of earnings surprises. Review of Accounting Studies 11 (4) (forthcoming).
    • (2006) Review of Accounting Studies , vol.11 , Issue.4
    • Francis, J.R.1    Ke, B.2
  • 19
    • 0000915988 scopus 로고    scopus 로고
    • Accounting accruals and auditor reporting conservatism
    • Francis, J., and J. Krishnan. 1999. Accounting accruals and auditor reporting conservatism. Contemporary Accounting Research 16(1): 135-65.
    • (1999) Contemporary Accounting Research , vol.16 , Issue.1 , pp. 135-165
    • Francis, J.1    Krishnan, J.2
  • 20
    • 13844277037 scopus 로고    scopus 로고
    • The pricing of national and city-specific reputations for industry expertise in the U.S. audit market
    • Francis, J., K. Reichelt, and D. Wang. 2005. The pricing of national and city-specific reputations for industry expertise in the U.S. audit market. The Accounting Review 80(1): 113-36.
    • (2005) The Accounting Review , vol.80 , Issue.1 , pp. 113-136
    • Francis, J.1    Reichelt, K.2    Wang, D.3
  • 21
    • 0036990914 scopus 로고    scopus 로고
    • Auditor independence and earnings quality
    • Frankel, R. M., M. F. Johnson, and K. K. Nelson. 2002. Auditor independence and earnings quality. The Accounting Review 77 (Supplement): 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
  • 22
    • 22144455571 scopus 로고    scopus 로고
    • Measuring reporting conservatism
    • Pennsylvania State University
    • Givoly, D., C. Hayn, and A. Natarajan. 2005. Measuring reporting conservatism. Working paper, Pennsylvania State University.
    • (2005) Working Paper
    • Givoly, D.1    Hayn, C.2    Natarajan, A.3
  • 23
    • 0001781137 scopus 로고
    • MAS and audit independence: An image problem
    • Hartley, A., and T. Ross. 1972. MAS and audit independence: An image problem. Journal of Accountancy (November): 42-51.
    • (1972) Journal of Accountancy , Issue.NOVEMBER , pp. 42-51
    • Hartley, A.1    Ross, T.2
  • 24
    • 2442677671 scopus 로고    scopus 로고
    • Litigation risk and the financial reporting credibility of Big 4 versus non-Big 4 audits: Evidence from Anglo-American countries
    • Khurana, I., and K. Raman. 2004. Litigation risk and the financial reporting credibility of Big 4 versus non-Big 4 audits: Evidence from Anglo-American countries. The Accounting Review 79 (3): 473-95.
    • (2004) The Accounting Review , vol.79 , Issue.3 , pp. 473-495
    • Khurana, I.1    Raman, K.2
  • 25
    • 0036013281 scopus 로고    scopus 로고
    • An experimental investigation of self-serving biases in an auditing trust game: The effect of group affiliation
    • King, R. 2002. An experimental investigation of self-serving biases in an auditing trust game: The effect of group affiliation. The Accounting Review 77 (2): 265-84.
    • (2002) The Accounting Review , vol.77 , Issue.2 , pp. 265-284
    • King, R.1
  • 26
    • 2642518118 scopus 로고    scopus 로고
    • Auditor independence, non-audit services and earnings restatements: Was the U.S. government right?
    • Kinney, W., Z. Palmrose, and S. Scholz. 2004, Auditor independence, non-audit services and earnings restatements: Was the U.S. government right? Journal of Accounting Research 42 (3): 561-88.
    • (2004) Journal of Accounting Research , vol.42 , Issue.3 , pp. 561-588
    • Kinney, W.1    Palmrose, Z.2    Scholz, S.3
  • 27
    • 33746454658 scopus 로고    scopus 로고
    • Does the provision of nonaudit services affect investor perceptions of auditor independence?
    • Krishnan, J., S. Heibatollah, and Y. Zhang. 2005. Does the provision of nonaudit services affect investor perceptions of auditor independence? Auditing: A Journal of Practice & Theory 24 (2): 111-35.
    • (2005) Auditing: A Journal of Practice & Theory , vol.24 , Issue.2 , pp. 111-135
    • Krishnan, J.1    Heibatollah, S.2    Zhang, Y.3
  • 28
    • 10244240361 scopus 로고
    • Perceptions of auditor independence
    • Lavin, D. 1976. Perceptions of auditor independence. The Accounting Review 51 (1): 41-51.
    • (1976) The Accounting Review , vol.51 , Issue.1 , pp. 41-51
    • Lavin, D.1
  • 29
    • 0004239766 scopus 로고    scopus 로고
    • Remarks delivered at the NYU Center for Law and Business, New York, September 28
    • Levitt, A. 1998. The numbers game. Remarks delivered at the NYU Center for Law and Business, New York, September 28. Available online at http://www.aaahq.org/newsarc/pr101898.htm.
    • (1998) The Numbers Game
    • Levitt, A.1
  • 30
    • 0040521102 scopus 로고
    • An examination of the influence of CPA firm type, size, and MAS provision on loan officer decisions and perceptions
    • McKinley, S., K. Pany, and P. Reckers. 1985. An examination of the influence of CPA firm type, size, and MAS provision on loan officer decisions and perceptions. Journal of Accounting Research 23 (2): 887-96.
    • (1985) Journal of Accounting Research , vol.23 , Issue.2 , pp. 887-896
    • McKinley, S.1    Pany, K.2    Reckers, P.3
  • 31
    • 31144458817 scopus 로고    scopus 로고
    • Conflicts of interest and the case of auditor independence: Moral seduction and strategic issue cycling
    • Moore, D., P. Tetlock, L. Tanlu, and M. Bazerman. 2006. Conflicts of interest and the case of auditor independence: Moral seduction and strategic issue cycling. Academy of Management Review 31 (1): 10-29.
    • (2006) Academy of Management Review , vol.31 , Issue.1 , pp. 10-29
    • Moore, D.1    Tetlock, P.2    Tanlu, L.3    Bazerman, M.4
  • 32
    • 31144474842 scopus 로고    scopus 로고
    • Ameliorating conflicts of interest in auditing: Effects of recent reforms on auditors and their clients
    • Nelson, M. 2006. Ameliorating conflicts of interest in auditing: effects of recent reforms on auditors and their clients. Academy of Management Review 31 (1): 30-42.
    • (2006) Academy of Management Review , vol.31 , Issue.1 , pp. 30-42
    • Nelson, M.1
  • 33
    • 0003963794 scopus 로고    scopus 로고
    • New York: Public Oversight Board of the American Institute of Certified Public Accountants
    • Panel on Audit Effectiveness. 2000. The Panel on Audit Effectiveness: Report and recommendations. New York: Public Oversight Board of the American Institute of Certified Public Accountants.
    • (2000) The Panel on Audit Effectiveness: Report and Recommendations
  • 34
    • 0002607926 scopus 로고
    • Non-audit services and auditor independence - A continuing problem
    • Pany, K., and P. Reckers. 1984. Non-audit services and auditor independence - A continuing problem. Auditing: A Journal of Practice & Theory 3 (2): 89-97.
    • (1984) Auditing: A Journal of Practice & Theory , vol.3 , Issue.2 , pp. 89-97
    • Pany, K.1    Reckers, P.2
  • 35
    • 0003011131 scopus 로고
    • Within- vs. between-subjects experimental designs: A study of demand effects
    • Pany, K., and P. 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.2
  • 36
    • 0000614555 scopus 로고    scopus 로고
    • Does size matter? The influence of large clients on office-level auditor reporting decisions
    • Reynolds, J. K., and J. Francis. 2000. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics 30 (3): 375-400.
    • (2000) Journal of Accounting and Economics , vol.30 , Issue.3 , pp. 375-400
    • Reynolds, J.K.1    Francis, J.2
  • 37
    • 33749318902 scopus 로고    scopus 로고
    • Nonaudit services and earnings conservatism: Is auditor independence impaired?
    • Ruddock, C., S. J. Taylor, and S. L. Taylor. 2006. Nonaudit services and earnings conservatism: Is auditor independence impaired? Contemporary Accounting Research 23 (3): 701-46.
    • (2006) Contemporary Accounting Research , vol.23 , Issue.3 , pp. 701-746
    • Ruddock, C.1    Taylor, S.J.2    Taylor, S.L.3
  • 38
    • 33749370097 scopus 로고    scopus 로고
    • Sarbanes-Oxley Act of 2002. 2002. Pub. L. no. 107-204
    • Sarbanes-Oxley Act of 2002. 2002. Pub. L. no. 107-204.
  • 39
    • 0002707765 scopus 로고
    • Compatability of management consulting and auditing
    • Schulte, A. 1965. Compatability of management consulting and auditing. The Accounting Review 40 (3): 587-93.
    • (1965) The Accounting Review , vol.40 , Issue.3 , pp. 587-593
    • Schulte, A.1
  • 40
    • 2642550888 scopus 로고    scopus 로고
    • 17 CFR parts 210 and 240. Release nos. 33-7870; 34-42994; 35-27193; IC-24549; IA-1884; file no. S7-13-00. Washington, DC: SEC
    • Securities and Exchange Commission (SEC). 2000a. Proposed rule: Revision of the commission's auditor independence requirements. 17 CFR parts 210 and 240. Release nos. 33-7870; 34-42994; 35-27193; IC-24549; IA-1884; file no. S7-13-00. Washington, DC: SEC.
    • (2000) Proposed Rule: Revision of the Commission's Auditor Independence Requirements
  • 41
    • 0041163349 scopus 로고    scopus 로고
    • Release nos. 33-7919; 34-43602; file no. S7-13-00. Washington, DC: SEC
    • Securities and Exchange Commission (SEC). 2000b. Revision of the commission's auditor independence requirements. Release nos. 33-7919; 34-43602; file no. S7-13-00. Washington, DC: SEC.
    • (2000) Revision of the Commission's Auditor Independence Requirements
  • 42
    • 0001078653 scopus 로고
    • Perceptions of auditors' independence: An empirical analysis
    • Shockley, R. A. 1981. Perceptions of auditors' independence: An empirical analysis. The Accounting Review 56 (4): 785-800.
    • (1981) The Accounting Review , vol.56 , Issue.4 , pp. 785-800
    • Shockley, R.A.1
  • 43
    • 0001516381 scopus 로고
    • Auditing, consulting, and auditor independence
    • Simunic, D. 1984. Auditing, consulting, and auditor independence. Journal of Accounting Research 22 (2): 670-702.
    • (1984) Journal of Accounting Research , vol.22 , Issue.2 , pp. 670-702
    • Simunic, D.1
  • 44
    • 0002874314 scopus 로고
    • Independence and MAS - Opinions of financial statement users
    • Titard, P. 1971. Independence and MAS - Opinions of financial statement users. Journal of Accountancy (July): 47-52.
    • (1971) Journal of Accountancy , Issue.JULY , pp. 47-52
    • Titard, P.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.