메뉴 건너뛰기




Volumn 60, Issue 4, 2007, Pages 348-356

Ownership composition and non-audit service fees

Author keywords

Institutional stock ownership; Non audit service fees; Ownership composition

Indexed keywords


EID: 33847668249     PISSN: 01482963     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jbusres.2006.10.025     Document Type: Article
Times cited : (25)

References (34)
  • 1
    • 1542504141 scopus 로고    scopus 로고
    • An empirical investigation of audit fees, non-audit fees and audit committees
    • Abbott L., Parker S., Peters G., and Raghunandan K. An empirical investigation of audit fees, non-audit fees and audit committees. Contemp Account Res 20 2 (2003) 215-234
    • (2003) Contemp Account Res , vol.20 , Issue.2 , pp. 215-234
    • Abbott, L.1    Parker, S.2    Peters, G.3    Raghunandan, K.4
  • 2
    • 84980104458 scopus 로고
    • Financial ratios discriminate analysis and the prediction of corporate bankruptcy
    • Altman E.I. Financial ratios discriminate analysis and the prediction of corporate bankruptcy. J Finance 23 4 (1968) 589-609
    • (1968) J Finance , vol.23 , Issue.4 , pp. 589-609
    • Altman, E.I.1
  • 3
    • 0043076255 scopus 로고    scopus 로고
    • Do non-audit services compromise auditor independence?
    • Ashbaugh H.R., LaFond R., and Mayhew B.W. Do non-audit services compromise auditor independence?. Account Rev 78 3 (2003) 611-639
    • (2003) Account Rev , vol.78 , Issue.3 , pp. 611-639
    • Ashbaugh, H.R.1    LaFond, R.2    Mayhew, B.W.3
  • 4
    • 0036026427 scopus 로고    scopus 로고
    • Accrual management, investor sophistication, and equity valuation: evidence from 10Q filings
    • Balsam S., Bartov E., and Marquardt C. Accrual management, investor sophistication, and equity valuation: evidence from 10Q filings. J Acc Res 40 4 (2002) 987-1012
    • (2002) J Acc Res , vol.40 , Issue.4 , pp. 987-1012
    • Balsam, S.1    Bartov, E.2    Marquardt, C.3
  • 5
    • 0030305316 scopus 로고    scopus 로고
    • An empirical analysis of the relation between the board of director composition and financial statement fraud
    • Beasley M.S. An empirical analysis of the relation between the board of director composition and financial statement fraud. Account Rev 71 4 (1996) 443-465
    • (1996) Account Rev , vol.71 , Issue.4 , pp. 443-465
    • Beasley, M.S.1
  • 6
    • 0002505851 scopus 로고
    • A model of the market for MAS and audit services: knowledge spillovers and auditor-auditee bonding
    • Beck P.J., Frecka T.J., and Solomon I. A model of the market for MAS and audit services: knowledge spillovers and auditor-auditee bonding. J Account Lit 7 (1988) 50-64
    • (1988) J Account Lit , vol.7 , pp. 50-64
    • Beck, P.J.1    Frecka, T.J.2    Solomon, I.3
  • 7
    • 0002642617 scopus 로고
    • An empirical analysis of the relationship between MAS involvement and auditor tenure: implications for auditor independence
    • Beck P.J., Frecka T.J., and Solomon I. An empirical analysis of the relationship between MAS involvement and auditor tenure: implications for auditor independence. J Account Lit 7 (1988) 65-84
    • (1988) J Account Lit , vol.7 , pp. 65-84
    • Beck, P.J.1    Frecka, T.J.2    Solomon, I.3
  • 9
    • 0242679752 scopus 로고    scopus 로고
    • Client importance, non-audit services and abnormal accruals
    • Chung H., and Kallapur S. Client importance, non-audit services and abnormal accruals. Account Rev 78 4 (2003) 931-955
    • (2003) Account Rev , vol.78 , Issue.4 , pp. 931-955
    • Chung, H.1    Kallapur, S.2
  • 10
    • 0031066545 scopus 로고    scopus 로고
    • Do independent directors enhance target shareholder wealth during tender offers?
    • Cotter J.F., Shivdasani A., and Zenner M. Do independent directors enhance target shareholder wealth during tender offers?. J Financ Econ 43 2 (1997) 195-218
    • (1997) J Financ Econ , vol.43 , Issue.2 , pp. 195-218
    • Cotter, J.F.1    Shivdasani, A.2    Zenner, M.3
  • 11
    • 84970105754 scopus 로고
    • Determinants of relative investor demand for common stocks
    • Cready W.M. Determinants of relative investor demand for common stocks. J Account Audit Financ 10 3 (1994) 487-507
    • (1994) J Account Audit Financ , vol.10 , Issue.3 , pp. 487-507
    • Cready, W.M.1
  • 12
    • 0036026430 scopus 로고    scopus 로고
    • Do non-audit service fees impair auditor independence? Evidence from going concern audit opinion
    • DeFond M.L., Raghunandan K., and Subramanyam R. Do non-audit service fees impair auditor independence? Evidence from going concern audit opinion. J Acc Res 40 2 (2002) 1247-1274
    • (2002) J Acc Res , vol.40 , Issue.2 , pp. 1247-1274
    • DeFond, M.L.1    Raghunandan, K.2    Subramanyam, R.3
  • 13
    • 84935941592 scopus 로고
    • The structure of corporate ownership: causes and consequences
    • Demsetz H., and Lehn K. The structure of corporate ownership: causes and consequences. J Polit Econ 93 6 (1985) 1155-1177
    • (1985) J Polit Econ , vol.93 , Issue.6 , pp. 1155-1177
    • Demsetz, H.1    Lehn, K.2
  • 14
    • 0039390459 scopus 로고    scopus 로고
    • Institutional ownership and firm performance: the case for bidder returns
    • Duggal R., and Millar J.A. Institutional ownership and firm performance: the case for bidder returns. J Corp Financ 5 2 (1999) 103-117
    • (1999) J Corp Financ , vol.5 , Issue.2 , pp. 103-117
    • Duggal, R.1    Millar, J.A.2
  • 15
    • 0031627265 scopus 로고    scopus 로고
    • Predisclosure information and institutional ownership: a cross-examination of market revaluations during earnings announcement period
    • El-Gazzar S.M. Predisclosure information and institutional ownership: a cross-examination of market revaluations during earnings announcement period. Account Rev 73 1 (1998) 119-129
    • (1998) Account Rev , vol.73 , Issue.1 , pp. 119-129
    • El-Gazzar, S.M.1
  • 16
    • 0002544618 scopus 로고    scopus 로고
    • The provision of non-audit services by accounting firms to their audit clients
    • Firth M. The provision of non-audit services by accounting firms to their audit clients. Contemp Account Res 14 2 (1997) 1-21
    • (1997) Contemp Account Res , vol.14 , Issue.2 , pp. 1-21
    • Firth, M.1
  • 17
    • 0036990914 scopus 로고    scopus 로고
    • The relation between auditors' fees for non-audit services and earnings management
    • [Supplement]
    • Frankel R.M., Johnson M.F., and Nelson K.K. The relation between auditors' fees for non-audit services and earnings management. Account Rev 77 (2002) 71-105 [Supplement]
    • (2002) Account Rev , vol.77 , pp. 71-105
    • Frankel, R.M.1    Johnson, M.F.2    Nelson, K.K.3
  • 18
    • 38149146750 scopus 로고
    • Institutional investors, corporate discipline and the role of the debt
    • Grier P., and Zychowicz E.Z. Institutional investors, corporate discipline and the role of the debt. J Econ Bus 46 1 (1994) 1-11
    • (1994) J Econ Bus , vol.46 , Issue.1 , pp. 1-11
    • Grier, P.1    Zychowicz, E.Z.2
  • 19
    • 0002886905 scopus 로고
    • Takeover bids, the free rider problem, and the theory of the corporations
    • Grossman S., and Hart O. Takeover bids, the free rider problem, and the theory of the corporations. Bell J Econ 11 1 (1980) 42-64
    • (1980) Bell J Econ , vol.11 , Issue.1 , pp. 42-64
    • Grossman, S.1    Hart, O.2
  • 20
    • 0031574542 scopus 로고    scopus 로고
    • A test of the free cash flow and debt monitoring hypothesis: evidence from audit pricing
    • Gul F., and Tsui J. A test of the free cash flow and debt monitoring hypothesis: evidence from audit pricing. J Account Econ 24 2 (1997) 219-237
    • (1997) J Account Econ , vol.24 , Issue.2 , pp. 219-237
    • Gul, F.1    Tsui, J.2
  • 21
    • 0001693411 scopus 로고
    • The effect of a large shareholder on corporate value
    • Huddart S. The effect of a large shareholder on corporate value. Manage Sci 39 11 (1993) 1407-1421
    • (1993) Manage Sci , vol.39 , Issue.11 , pp. 1407-1421
    • Huddart, S.1
  • 22
    • 44649197264 scopus 로고
    • Theory of firm: managerial behavior, agency costs and ownership structure
    • Jensen M.C., and Meckling W.H. Theory of firm: managerial behavior, agency costs and ownership structure. J Financ Econ 3 3 (1976) 305-360
    • (1976) J Financ Econ , vol.3 , Issue.3 , pp. 305-360
    • Jensen, M.C.1    Meckling, W.H.2
  • 23
    • 4043118419 scopus 로고    scopus 로고
    • The role of institutional ownership in the market for auditing services: an empirical investigation
    • Kane G.D., and Velury U. The role of institutional ownership in the market for auditing services: an empirical investigation. J Bus Res 57 9 (2004) 976-983
    • (2004) J Bus Res , vol.57 , Issue.9 , pp. 976-983
    • Kane, G.D.1    Velury, U.2
  • 24
    • 2642550036 scopus 로고    scopus 로고
    • Fees paid to audit firms, accrual choices and corporate governance
    • Larcker D.F., and Richardson S.A. Fees paid to audit firms, accrual choices and corporate governance. J Acc Res 42 3 (2004) 625-658
    • (2004) J Acc Res , vol.42 , Issue.3 , pp. 625-658
    • Larcker, D.F.1    Richardson, S.A.2
  • 25
    • 33645683048 scopus 로고    scopus 로고
    • Institutional stock ownership, accrual management and information environment
    • Mitra S., and Cready W.M. Institutional stock ownership, accrual management and information environment. J Account Audit Financ 20 3 (2005) 257-286
    • (2005) J Account Audit Financ , vol.20 , Issue.3 , pp. 257-286
    • Mitra, S.1    Cready, W.M.2
  • 26
    • 0002396966 scopus 로고
    • Auditee incentives for auditor independence: the case of non-audit services
    • Parkash M., and Venable C. Auditee incentives for auditor independence: the case of non-audit services. Account Rev 68 1 (1993) 113-133
    • (1993) Account Rev , vol.68 , Issue.1 , pp. 113-133
    • Parkash, M.1    Venable, C.2
  • 27
    • 0012726663 scopus 로고    scopus 로고
    • The role of institutional investors in corporate governance: an empirical investigation
    • Rajgopal S., and Venkatachalam M. The role of institutional investors in corporate governance: an empirical investigation. University of Washington Working paper (1998)
    • (1998) University of Washington Working paper
    • Rajgopal, S.1    Venkatachalam, M.2
  • 28
    • 0000614555 scopus 로고    scopus 로고
    • Does size matter? The influence of large clients on office-level auditor reporting decisions
    • Reynolds K., and Francis J. Does size matter? The influence of large clients on office-level auditor reporting decisions. J Account Econ 30 3 (2001) 375-400
    • (2001) J Account Econ , vol.30 , Issue.3 , pp. 375-400
    • Reynolds, K.1    Francis, J.2
  • 30
    • 33845407229 scopus 로고
    • Auditing, consulting and auditor independence
    • Simunic D. Auditing, consulting and auditor independence. J Acc Res 22 2 (1984) 679-702
    • (1984) J Acc Res , vol.22 , Issue.2 , pp. 679-702
    • Simunic, D.1
  • 31
    • 84936823587 scopus 로고
    • Large shareholders and corporate control
    • Shleifer A.R., and Vishny W. Large shareholders and corporate control. J Polit Econ 94 (1986) 461-468
    • (1986) J Polit Econ , vol.94 , pp. 461-468
    • Shleifer, A.R.1    Vishny, W.2
  • 32
    • 0001348072 scopus 로고    scopus 로고
    • Do institutional investors exacerbate managerial myopia?
    • Wahal S., and McConnell J.J. Do institutional investors exacerbate managerial myopia?. J Corp Financ 6 1 (2000) 307-329
    • (2000) J Corp Financ , vol.6 , Issue.1 , pp. 307-329
    • Wahal, S.1    McConnell, J.J.2
  • 33
    • 84872494936 scopus 로고
    • Agency problems, auditing, and the theory of the firm: some evidence
    • Watts R.L., and Zimmerman J.L. Agency problems, auditing, and the theory of the firm: some evidence. J Law Econ 26 3 (1983) 613-633
    • (1983) J Law Econ , vol.26 , Issue.3 , pp. 613-633
    • Watts, R.L.1    Zimmerman, J.L.2
  • 34
    • 0041974796 scopus 로고
    • Evidence on joint determination of audit and non-audit fees
    • Whisenant S., Sankaraguruswamy S., and Raghunandan K. Evidence on joint determination of audit and non-audit fees. J Acc Res 41 4 (1995) 721-744
    • (1995) J Acc Res , vol.41 , Issue.4 , pp. 721-744
    • Whisenant, S.1    Sankaraguruswamy, S.2    Raghunandan, K.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.