메뉴 건너뛰기




Volumn 29, Issue 2, 2010, Pages 115-140

Do abnormally high audit fees impair audit quality?

Author keywords

Abnormal audit fees; Audit quality; Earnings management

Indexed keywords


EID: 78149346149     PISSN: 02780380     EISSN: 15587991     Source Type: Journal    
DOI: 10.2308/aud.2010.29.2.115     Document Type: Article
Times cited : (228)

References (41)
  • 1
    • 0043076255 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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
  • 4
    • 1342266706 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고
    • 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


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.