Non-audit fees, disclosure and audit quality

European Accounting Review

Volumn 8, Issue 2, 1999, Pages 239-252

  Lennox, Clive S ^a  

^a UNIVERSITY OF BRISTOL   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 77249150734     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/096381899336014     Document Type: Article

References (28)

1. Acemoglu, D., and Gietzmann, M. B., 1997. Auditor independence, incomplete contracts and the role of legal liability. European Accounting Review, 6 (3): 355–375.
2. Antle, R., 1984. Auditor independence. Journal of Accounting Research, 22 (1): 1–20.
3. Bar-Yosef, S., and Livnat, J., 1984. Auditor selection: an incentive-signalling approach. Accounting and Business Research, 24: 301–309.
4. Barkess, L., and Simnett, R., 1994. The provision of other services by auditors: independence and pricing issues. Accounting and Business Research, 24 (94): 99–108.
5. Buijink, W., Maijoor, S., Meuwissen, R., and van Witteloostuijn, A., 1996. The role, position and liability of the statutory auditor within the European Union, Luxembourg: Office for Official Publications of the European Communities. final report of a study commissioned by DG XV of the European Commission
6. Carcello, J., Hermanson, D., and Huss, H., 1995. Temporal changes in bankruptcyrelated reporting. Auditing: A Journal of Practice and Theory, 14: 133–143.
7. Craswell, A., 1998. Threats to auditor independence: the case of non-audit services, mimeo
8. DeAngelo, L., 1981a. Auditor independence, “,low balling”, and disclosure regulation. Journal of Accounting and Economics, 3: 113–117.
9. DeAngelo, L., 1981b. Auditor size and audit quality. Journal of Accounting and Economics, 3: 183–199.
10. DeFond, M., 1992. The association between changes in client firm agency costs and auditor switching. Auditing: A Journal of Practice and Theory, 11 (1): 16–31.
11. Goldman, A., and Barlev, B., 1974. The auditor-firm conflict of interests: its implications for independence. The Accounting Review, 49: 707–718.
12. Knapp, M., 1985. Audit confiict: an empirical study of the perceived ability of auditors to resist management pressure. The Accounting Review, 60: 202–211.
13. Krishnan, J., and Stephens, R., 1995. Evidence on opinion shopping from audit opinion conservatism. Journal of Accounting and Public Policy, 14: 179–201.
14. Lennox, C., 1999a. Identifying failing companies: a re-evaluation of logit, probit and DA approaches. Journal of Economics and Business, forthcoming
15. Lennox, C., 1999b. The accuracy and incremental information content of audit reports in predicting bankruptcy. Journal of Business, Finance and Accounting, 26: 757–778.
16. Lys, T., and Watts, R., 1994. Lawsuits against auditors. Journal of Accounting Research, 32: 65–93.
17. McKeown, J., Mutchler, J., and Hopwood, W., 1991. Towards an explanation of auditor failure to modify the audit reports of bankrupt companies. Auditing: A Journal of Practice and Theory, 10: 1–13.
18. Monroe, G., and Teh, S., 1993. Predicting uncertainty audit quali? cations in Australia using publicly available information. Accounting and Finance, 33: 79–106.
19. Mutchler, J., 1985. A multivariate analysis of the auditor's going-concern report decision. Journal of Accounting Research, 23: 668–682.
20. Nogler, G., 1995. The resolution of auditor going concern opinions. Auditing: A Journal of Practice and Theory, 14: 54–73.
21. Palmrose, Z., 1988. An analysis of auditor litigation and audit service quality. The Accounting Review, 63: 55–73.
22. Pany, K., and Rekers, P., 1983. Auditor independence and non-audit services: director views and their policy recommendations. Journal of Accounting and Public Policy, Spring: 43–62.
23. Pany, K., and Rekers, P., 1988. Auditor performance of MAS: a study of its effects on decisions and perceptions. Accounting Horizons, 2: 31–38.
24. St. Pierre, K., and Anderson, J., 1984. An analysis of factors associated with lawsuits against public accountants. The Accounting Review, 59: 242–263.
25. Scheiner, J., 1984. An empirical assessment of the impact of SEC non-audit service disclosure requirements on independent auditors and their clients. Journal of Accounting Research, 22 (2): 789–797.
26. Shockley, R., 1981. Perceptions of auditors' independence: an empirical analysis. The Accounting Review, 56 (4): 785–800.
27. Simunic, D., 1984. Auditing, consulting and auditor independence. Journal of Accounting Research, 22 (2): 679–702.
28. Wines, G., 1994. Auditor independence, audit qualifications and the provision of non-audit services: a note. Accounting and Finance, 34 (1): 75–86.