-
1
-
-
0043076255
-
Do nonaudit services compromise auditor independence? Further evidence
-
Ashbaugh, H., R. LaFond, and B. Mayhew. 2003. Do nonaudit services compromise auditor independence? Further evidence. The Accounting Review 78 (3): 611-639.
-
(2003)
The Accounting Review
, vol.78
, Issue.3
, pp. 611-639
-
-
Ashbaugh, H.1
LaFond, R.2
Mayhew, B.3
-
2
-
-
33745328346
-
The role of accruals in asymmetrically timely gain and loss recognition
-
Ball, R., and L. Shivakumar. 2006. The role of accruals in asymmetrically timely gain and loss recognition. Journal of Accounting Research 44: 207-241.
-
(2006)
Journal of Accounting Research
, vol.44
, pp. 207-241
-
-
Ball, R.1
Shivakumar, L.2
-
3
-
-
0001909834
-
The effect of audit quality on earnings management
-
Becker, C, M. DeFond, J. Jiambalvo, and K. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (1): 1-24.
-
(1998)
Contemporary Accounting Research
, vol.15
, Issue.1
, pp. 1-24
-
-
Becker, C.1
Defond, M.2
Jiambalvo, J.3
Subramanyam, K.4
-
4
-
-
1342266706
-
Self-selection of auditors and audit pricing in private firms
-
Chaney, P., D. C. Jeter, and L. Shivakumar. 2004. Self-selection of auditors and audit pricing in private firms. The Accounting Review 79 (1): 51-72.
-
(2004)
The Accounting Review
, vol.79
, Issue.1
, pp. 51-72
-
-
Chaney, P.1
Jeter, D.C.2
Shivakumar, L.3
-
5
-
-
45849129871
-
Auditor partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?
-
Chen, C-Y., C-J. Lin, and Y-C. Lin. 2008. Auditor partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality? Contemporary Accounting Research 25 (2): 415-445.
-
(2008)
Contemporary Accounting Research
, vol.25
, Issue.2
, pp. 415-445
-
-
Chen, C.-Y.1
Lin, C.-J.2
Lin, Y.-C.3
-
6
-
-
41449103418
-
Audit pricing, legal liability regimes, and Big 4 premiums: Theory and cross-country evidence
-
Choi, J.-H., J.-B. Kim, X. Liu, and D. A. Simunic. 2008. Audit pricing, legal liability regimes, and Big 4 premiums: Theory and cross-country evidence. Contemporary Accounting Research 25 (1): 55-99.
-
(2008)
Contemporary Accounting Research
, vol.25
, Issue.1
, pp. 55-99
-
-
Choi, J.-H.1
Kim, J.-B.2
Liu, X.3
Simunic, D.A.4
-
7
-
-
72149099092
-
Cross-listing audit fee premiums: Theory and evidence
-
Choi, J.-H., J.-B. Kim, X. Liu, and D. A. Simunic. 2009. Cross-listing audit fee premiums: Theory and evidence. The Accounting Review 84 (5): 1429-1463.
-
(2009)
The Accounting Review
, vol.84
, Issue.5
, pp. 1429-1463
-
-
Choi, J.-H.1
Kim, J.-B.2
Liu, X.3
Simunic, D.A.4
-
8
-
-
33947692709
-
Auditors' governance functions and legal environments: An international investigation
-
Choi, J.-H., and T. J. Wong. 2007. Auditors' governance functions and legal environments: An international investigation. Contemporary Accounting Research 24 (1): 13-46.
-
(2007)
Contemporary Accounting Research
, vol.24
, Issue.1
, pp. 13-46
-
-
Choi, J.-H.1
Wong, T.J.2
-
9
-
-
0242679752
-
Client importance, nonaudit services, and abnormal accruals
-
Chung, H., and S. Kallapur. 2003. Client importance, nonaudit services, and abnormal accruals. The Accounting Review 78 (4): 931-955.
-
(2003)
The Accounting Review
, vol.78
, Issue.4
, pp. 931-955
-
-
Chung, H.1
Kallapur, S.2
-
12
-
-
40249117870
-
Auditor independence, "low balling," and disclosure regulation
-
DeAngelo, L. E. 1981. Auditor independence, "low balling," and disclosure regulation. Journal of Accounting and Economics 3 (2): 113-127.
-
(1981)
Journal of Accounting and Economics
, vol.3
, Issue.2
, pp. 113-127
-
-
Deangelo, L.E.1
-
13
-
-
0036997124
-
The quality accruals and earnings: The role of accrual estimation errors
-
Dechow, P. M., and I. D. Dichev. 2002. The quality accruals and earnings: The role of accrual estimation errors. The Accounting Review 77 (Supplement): 35-59.
-
(2002)
The Accounting Review
, vol.77
, Issue.SUPPL.
, pp. 35-59
-
-
Dechow, P.M.1
Dichev, I.D.2
-
15
-
-
0000628687
-
Debt covenant violations and manipulations of accruals
-
DeFond, M., and J. Jiambalvo. 1994. Debt covenant violations and manipulations of accruals. Journal of Accounting and Economics 17 (1-2): 145-176.
-
(1994)
Journal of Accounting and Economics
, vol.17
, Issue.1-2
, pp. 145-176
-
-
Defond, M.1
Jiambalvo, J.2
-
16
-
-
0036026430
-
Do nonaudit services fees impair auditor independence? Evidence from going concern audit opinions
-
DeFond, M., K. Raghunandan, and K. Subramanyam. 2002. Do nonaudit services fees impair auditor independence? Evidence from going concern audit opinions. Journal of Accounting Research 40 (4): 1247-1274.
-
(2002)
Journal of Accounting Research
, vol.40
, Issue.4
, pp. 1247-1274
-
-
Defond, M.1
Raghunandan, K.2
Subramanyam, K.3
-
18
-
-
0010025765
-
Informationally motivated auditor replacement
-
Dye, R. A. 1991. Informationally motivated auditor replacement. Journal of Accounting and Economics 14 (4): 347-374.
-
(1991)
Journal of Accounting and Economics
, vol.14
, Issue.4
, pp. 347-374
-
-
Dye, R.A.1
-
20
-
-
0036990914
-
The relation between auditors' fees for nonaudit services and earnings quality
-
Frankel, R., M. Johnson, and K. Nelson. 2002. The relation between auditors' fees for nonaudit services and earnings quality. The Accounting Review 77 (Supplement): 71-105.
-
(2002)
The Accounting Review
, vol.77
, Issue.SUPPL.
, pp. 71-105
-
-
Frankel, R.1
Johnson, M.2
Nelson, K.3
-
21
-
-
33845745291
-
Audit and nonaudit fees and the market's reaction to earnings announcements
-
Higgs, J. L., and T. R. Skantz. 2006. Audit and nonaudit fees and the market's reaction to earnings announcements. Auditing: A Journal of Practice & Theory 25 (1): 1-26.
-
(2006)
Auditing: A Journal of Practice & Theory
, vol.25
, Issue.1
, pp. 1-26
-
-
Higgs, J.L.1
Skantz, T.R.2
-
22
-
-
35248870116
-
The use of unsigned earnings quality measures in tests of earnings management
-
Hribar, P., and D. C. Nichols. 2007. The use of unsigned earnings quality measures in tests of earnings management. Journal of Accounting Research 45 (5): 1017-1053.
-
(2007)
Journal of Accounting Research
, vol.45
, Issue.5
, pp. 1017-1053
-
-
Hribar, P.1
Nichols, D.C.2
-
24
-
-
0033463501
-
On the association between voluntary disclosure and earnings management
-
Kasznik, R. 1999. On the association between voluntary disclosure and earnings management. Journal of Accounting Research 37 (1): 57-81.
-
(1999)
Journal of Accounting Research
, vol.37
, Issue.1
, pp. 57-81
-
-
Kasznik, R.1
-
25
-
-
1542713725
-
Auditor conservatism, asymmetric monitoring, and earnings management
-
Kim, J.-B., R. Chung, and M. Firth. 2003. Auditor conservatism, asymmetric monitoring, and earnings management. Contemporary Accounting Research 20: 323-360.
-
(2003)
Contemporary Accounting Research
, vol.20
, pp. 323-360
-
-
Kim, J.-B.1
Chung, R.2
Firth, M.3
-
26
-
-
0036990826
-
Discussion of the relation between auditors' fees for nonaudit services and earnings management
-
Kinney, W. R., Jr., and R. Libby. 2002. Discussion of the relation between auditors' fees for nonaudit services and earnings management. The Accounting Review 77 (Supplement): 107-114.
-
(2002)
The Accounting Review
, vol.77
, Issue.SUPPL.
, pp. 107-114
-
-
Kinney Jr., W.R.1
Libby, R.2
-
27
-
-
2642518118
-
Auditor independence, nonaudit services, and earnings restatements: Was the U.S. government right?
-
DeFond, M., Z.-V. Palmrose, and S. Scholz. 2004. Auditor independence, nonaudit services, and earnings restatements: Was the U.S. government right? Journal of Accounting Research 42 (3): 561-588.
-
(2004)
Journal of Accounting Research
, vol.42
, Issue.3
, pp. 561-588
-
-
Defond, M.1
Palmrose, Z.-V.2
Scholz, S.3
-
29
-
-
33746454658
-
Does the provision of nonaudit services affect investor perceptions of auditor independence?
-
Krishnan, J., H. Sami, and Y. Zhang. 2005. Does the provision of nonaudit services affect investor perceptions of auditor independence? Auditing: A Journal of Practice & Theory 24 (2): 111-135.
-
(2005)
Auditing: A Journal of Practice & Theory
, vol.24
, Issue.2
, pp. 111-135
-
-
Krishnan, J.1
Sami, H.2
Zhang, Y.3
-
30
-
-
2642550036
-
Fees paid to audit firms, accrual choices, and corporate governance
-
Larcker, D. F., and S. A. Richardson. 2004. Fees paid to audit firms, accrual choices, and corporate governance. Journal of Accounting Research 42 (3): 625-658.
-
(2004)
Journal of Accounting Research
, vol.42
, Issue.3
, pp. 625-658
-
-
Larcker, D.F.1
Richardson, S.A.2
-
31
-
-
0043166151
-
Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?
-
Myers, J., L. Myers, and T. Omer. 2003. Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review 78 (3): 779-799.
-
(2003)
The Accounting Review
, vol.78
, Issue.3
, pp. 779-799
-
-
Myers, J.1
Myers, L.2
Omer, T.3
-
32
-
-
84892702170
-
Estimating standard errors in finance panel data sets: Comparing approaches
-
Petersen, M. A. 2009. Estimating standard errors in finance panel data sets: Comparing approaches. Review of Financial Studies 22 (1): 435-480.
-
(2009)
Review of Financial Studies
, vol.22
, Issue.1
, pp. 435-480
-
-
Petersen, M.A.1
-
33
-
-
33845791499
-
SOX Section 404 material weakness disclosures and audit fees
-
Raghunandan, K., and D. V. Rama. 2006. SOX Section 404 material weakness disclosures and audit fees. Auditing: A Journal of Practice & Theory 25 (1): 99-114.
-
(2006)
Auditing: A Journal of Practice & Theory
, vol.25
, Issue.1
, pp. 99-114
-
-
Raghunandan, K.1
Rama, D.V.2
-
34
-
-
2642561237
-
Initial evidence on the association between nonaudit fees and restated financial statements
-
Raghunandan, K., J. Read, and S. Whisenant. 2003. Initial evidence on the association between nonaudit fees and restated financial statements. Accounting Horizons 17 (3): 223-234.
-
(2003)
Accounting Horizons
, vol.17
, Issue.3
, pp. 223-234
-
-
Raghunandan, K.1
Read, J.2
Whisenant, S.3
-
36
-
-
33749318902
-
Nonaudit services and earnings conservatism: Is auditor independence impaired?
-
Ruddock, C, S. Taylor, and S. Taylor. 2006. Nonaudit services and earnings conservatism: Is auditor independence impaired? Contemporary Accounting Research 23 (3): 701-746.
-
(2006)
Contemporary Accounting Research
, vol.23
, Issue.3
, pp. 701-746
-
-
Ruddock, C.1
Taylor, S.2
Taylor, S.3
-
38
-
-
0002868431
-
The pricing of audit services: Theory and evidence
-
Simunic, D. A. 1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research 18 (1): 161-190.
-
(1980)
Journal of Accounting Research
, vol.18
, Issue.1
, pp. 161-190
-
-
Simunic, D.A.1
-
39
-
-
17144374457
-
The impact of litigation risk on audit pricing: A review of the economics and the evidence
-
Simunic, D. A., and M. T. Stein. 1996. The impact of litigation risk on audit pricing: A review of the economics and the evidence. Auditing: A Journal of Practice & Theory 15 (Supplement): 119-133.
-
(1996)
Auditing: A Journal of Practice & Theory
, vol.15
, Issue.SUPPL.
, pp. 119-133
-
-
Simunic, D.A.1
Stein, M.T.2
-
41
-
-
0001953906
-
Methodological issues related to the estimation of financial distress prediction models
-
Zmijewski, M. E. 1984. Methodological issues related to the estimation of financial distress prediction models. Journal of Accounting Research 22 (Supplement): 59-82.
-
(1984)
Journal of Accounting Research
, vol.22
, Issue.SUPPL.
, pp. 59-82
-
-
Zmijewski, M.E.1
|