-
2
-
-
1542504141
-
An empirical investigation of audit fees, non-audit fees, and audit committees
-
Abbott, L. J., S. Parker, G. F. Peters, and K. Raghunandan. 2003. An empirical investigation of audit fees, non-audit fees, and audit committees. Contemporary Accounting Research 20: 215-234.
-
(2003)
Contemporary Accounting Research
, vol.20
, pp. 215-234
-
-
Abbott, L.J.1
Parker, S.2
Peters, G.F.3
Raghunandan, K.4
-
3
-
-
30344469920
-
Corporate governance and accounting scandals
-
Agrawal, A., and S. Chadha. 2005. Corporate governance and accounting scandals. Journal of Law and Economics 48 (2): 371-406.
-
(2005)
Journal of Law and Economics
, vol.48
, Issue.2
, pp. 371-406
-
-
Agrawal, A.1
Chadha, S.2
-
4
-
-
80052240344
-
Perceptions of bank loan officers regarding financial covenants in private debt contracts: Evidence from New Zealand
-
Ahmed, K., and M. Roush. 1998. Perceptions of bank loan officers regarding financial covenants in private debt contracts: Evidence from New Zealand. Pacific Accounting Review 10 (1): 73-87.
-
(1998)
Pacific Accounting Review
, vol.10
, Issue.1
, pp. 73-87
-
-
Ahmed, K.1
Roush, M.2
-
5
-
-
33747268060
-
The joint determination of audit fees, non-audit fees and abnormal accruals
-
Antle, R., E. A. Gordon, G. Narayanamoorthy, and L. Zhou. 2006. The joint determination of audit fees, non-audit fees and abnormal accruals. Review of Quantitative Finance and Accounting 27 (3): 235-266.
-
(2006)
Review of Quantitative Finance and Accounting
, vol.27
, Issue.3
, pp. 235-266
-
-
Antle, R.1
Gordon, E.A.2
Narayanamoorthy, G.3
Zhou, L.4
-
6
-
-
0013255893
-
-
Multi-Service Public Accounting Firm. Report Prepared for the AICPA by the Law and Economics Consulting Group, Inc. New York, NY: AICPA
-
Antle, R., P. A. Griffin, D. J. Teece, and O. E. Williamson. 1997. An Economic Analysis of Auditor Independence for a Multi-Client, Multi-Service Public Accounting Firm. Report Prepared for the AICPA by the Law and Economics Consulting Group, Inc. New York, NY: AICPA.
-
(1997)
An Economic Analysis of Auditor Independence for a Multi-Client
-
-
Antle, R.1
Griffin, P.A.2
Teece, D.J.3
Williamson, O.E.4
-
7
-
-
0043076255
-
Do non-audit services compromise auditor independence?
-
Ashbaugh, H., R. Lafond, and B. W. Mayhew. 2003. Do non-audit services compromise auditor independence? 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.W.3
-
9
-
-
49849104634
-
Audit fees, non-audit fees and auditor goingconcern reporting decisions in the United Kingdom
-
Basioudis, I., E. Papakonstantinou, and M. Geiger. 2008. Audit fees, non-audit fees and auditor goingconcern reporting decisions in the United Kingdom. Abacus 44 (3): 284-309.
-
(2008)
Abacus
, vol.44
, Issue.3
, pp. 284-309
-
-
Basioudis, I.1
Papakonstantinou, E.2
Geiger, M.3
-
10
-
-
65649126053
-
Audit committees and earnings quality
-
Baxter, P., and J. Cotter. 2009. Audit committees and earnings quality. Accounting and Finance 49: 267-290.
-
(2009)
Accounting and Finance
, vol.49
, pp. 267-290
-
-
Baxter, P.1
Cotter, J.2
-
11
-
-
0002505851
-
A model of the market for MAS and audit services: Knowledge spillovers and auditor-auditee bonding
-
Beck, P. J., T. J. Frecka, and I. Solomon. 1988. A model of the market for MAS and audit services: Knowledge spillovers and auditor-auditee bonding. Journal of Accounting Literature 7: 50-64.
-
(1988)
Journal of Accounting Literature
, vol.7
, pp. 50-64
-
-
Beck, P.J.1
Frecka, T.J.2
Solomon, I.3
-
12
-
-
0001909834
-
The effect of audit quality on earnings management
-
Becker, C. L., M. L. DeFond, J. Jiambalvo, and K. R. 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.L.1
Defond, M.L.2
Jiambalvo, J.3
Subramanyam, K.R.4
-
13
-
-
8744264917
-
The effect of audit committee expertise, independence, and activity on aggressive earnings management
-
Bédard, J., S. M. Chtourou, and I. Courteau. 2004. The effect of audit committee expertise, independence, and activity on aggressive earnings management. Auditing: A Journal of Practice & Theory 23 (2): 13-35.
-
(2004)
Auditing: A Journal of Practice & Theory
, vol.23
, Issue.2
, pp. 13-35
-
-
Bédard, J.1
Chtourou, S.M.2
Courteau, I.3
-
14
-
-
0009191991
-
The determinants of audit client satisfaction among clients of Big 6 firms
-
Behn, B. K., J. V. Carcello, D. R. Hermanson, and R. H. Hermanson. 1997. The determinants of audit client satisfaction among clients of Big 6 firms. Accounting Horizons 11 (1): 7-24.
-
(1997)
Accounting Horizons
, vol.11
, Issue.1
, pp. 7-24
-
-
Behn, B.K.1
Carcello, J.V.2
Hermanson, D.R.3
Hermanson, R.H.4
-
15
-
-
0007123803
-
Client satisfaction and Big 6 audit fees
-
Behn, B. K., J. V. Carcello, D. R. Hermanson, and R. H. Hermanson. 1999. Client satisfaction and Big 6 audit fees. Contemporary Accounting Research 16 (4): 587-608.
-
(1999)
Contemporary Accounting Research
, vol.16
, Issue.4
, pp. 587-608
-
-
Behn, B.K.1
Carcello, J.V.2
Hermanson, D.R.3
Hermanson, R.H.4
-
16
-
-
0035632845
-
A temporal analysis of earnings surprises: Profits versus losses
-
Brown, L. D. 2001. A temporal analysis of earnings surprises: Profits versus losses. Journal of Accounting Research 39: 221-241.
-
(2001)
Journal of Accounting Research
, vol.39
, pp. 221-241
-
-
Brown, L.D.1
-
17
-
-
43649091345
-
Non-audit fees, long term auditor client relationships and earnings management
-
Cahan, S., D. Emanuel, D. Hay, and N. Wong. 2008. Non-audit fees, long term auditor client relationships and earnings management. Accounting and Finance 48: 181-207.
-
(2008)
Accounting and Finance
, vol.48
, pp. 181-207
-
-
Cahan, S.1
Emanuel, D.2
Hay, D.3
Wong, N.4
-
18
-
-
0034348046
-
Audit committee characteristics and auditor reporting
-
Carcello, J. V., and T. L. Neal. 2000. Audit committee characteristics and auditor reporting. The Accounting Review 75 (4): 453-467.
-
(2000)
The Accounting Review
, vol.75
, Issue.4
, pp. 453-467
-
-
Carcello, J.V.1
Neal, T.L.2
-
19
-
-
36349023941
-
-
Working paper, The University of Tennessee
-
Carcello, J. V., C. W. Hollingsworth, A. Klein, and T. L. Neal. 2006. Audit Committee Financial Expertise, Competing Governance Mechanisms, and Earnings Management. Working paper, The University of Tennessee.
-
(2006)
Audit Committee Financial Expertise, Competing Governance Mechanisms, and Earnings Management
-
-
Carcello, J.V.1
Hollingsworth, C.W.2
Klein, A.3
Neal, T.L.4
-
20
-
-
0037289529
-
Audit committee characteristics and auditor dismissals following 'new' going-concern reports
-
Carcello, J. V., and T. L. Neal. 2003. Audit committee characteristics and auditor dismissals following 'new' going-concern reports. The Accounting Review 78 (1): 95-117.
-
(2003)
The Accounting Review
, vol.78
, Issue.1
, pp. 95-117
-
-
Carcello, J.V.1
Neal, T.L.2
-
22
-
-
80052195696
-
Finance companies-What's the message in the mess?
-
April 2, Available at
-
Chaplin, D. 2010. Finance companies-What's the message in the mess? The New Zealand Herald (April 2). Available at http://www.nzherald.co.nz/finance-companies-in-freefall/news/article.cfm?c_id=1501786&objectid=10635889
-
(2010)
The New Zealand Herald
-
-
Chaplin, D.1
-
23
-
-
0242679752
-
Client importance, non-audit services and abnormal accruals
-
Chung, H., and S. Kallapur. 2003. Client importance, non-audit 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
-
25
-
-
0001866583
-
Does the provision of non-audit services impair auditor independence?
-
Craswell, A. T. 1999. Does the provision of non-audit services impair auditor independence? International Journal of Auditing 3: 29-40.
-
(1999)
International Journal of Auditing
, vol.3
, pp. 29-40
-
-
Craswell, A.T.1
-
31
-
-
0000316503
-
Incidence and circumstances of accounting errors
-
July
-
DeFond, M. L., and J. Jiambalvo. 1991. Incidence and circumstances of accounting errors. The Accounting Review 66 (July): 643-655.
-
(1991)
The Accounting Review
, vol.66
, pp. 643-655
-
-
Defond, M.L.1
Jiambalvo, J.2
-
32
-
-
84984257709
-
Factors related to auditor-client disagreements over incomeincreasing accounting methods
-
DeFond, M. L., and J. Jiambalvo. 1993. Factors related to auditor-client disagreements over incomeincreasing accounting methods. Contemporary Accounting Research 9 (2): 415-431.
-
(1993)
Contemporary Accounting Research
, vol.9
, Issue.2
, pp. 415-431
-
-
Defond, M.L.1
Jiambalvo, J.2
-
33
-
-
0000628687
-
Debt covenant violation and manipulation of accruals
-
DeFond, M. L., and J. Jiambalvo. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 77 (1/2): 145-176.
-
(1994)
Journal of Accounting and Economics
, vol.77
, Issue.1-2
, pp. 145-176
-
-
Defond, M.L.1
Jiambalvo, J.2
-
34
-
-
0036026430
-
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): 1247-1274.
-
(2002)
Journal of Accounting Research
, vol.40
, Issue.4
, pp. 1247-1274
-
-
Defond, M.L.1
Raghunandan, K.2
Subramanyam, K.R.3
-
35
-
-
77956596847
-
The association between accruals quality and the characteristics of accounting experts and mix of experts on audit committees
-
Dhaliwal, D. S., V. Naiker, and F. Navissi. 2010. The association between accruals quality and the characteristics of accounting experts and mix of experts on audit committees. Contemporary Accounting Research 27 (3): 787-827.
-
(2010)
Contemporary Accounting Research
, vol.27
, Issue.3
, pp. 787-827
-
-
Dhaliwal, D.S.1
Naiker, V.2
Navissi, F.3
-
37
-
-
34247122988
-
-
Financial Reporting Council (FRC), London, England: FRC
-
Financial Reporting Council (FRC). 2006. The Combined Code on Corporate Governance. London, England: FRC.
-
(2006)
The Combined Code on Corporate Governance
-
-
-
38
-
-
0002544618
-
The provision of non-audit services by accounting firms to their audit clients
-
Firth, M. 1997. The provision of non-audit services by accounting firms to their audit clients. Contemporary Accounting Research 18 (2): 1-21.
-
(1997)
Contemporary Accounting Research
, vol.18
, Issue.2
, pp. 1-21
-
-
Firth, M.1
-
39
-
-
1542451103
-
Auditor-provided consultancy services and their associations with audit fees and audit opinions
-
Firth, M. 2002. Auditor-provided consultancy services and their associations with audit fees and audit opinions. Journal of Business Finance and Accounting 29 (5/6): 661-693.
-
(2002)
Journal of Business Finance and Accounting
, vol.29
, Issue.5-6
, pp. 661-693
-
-
Firth, M.1
-
40
-
-
33749358068
-
Are auditors compromised by non-audit services? Assessing the evidence
-
Francis, J. R. 2002. Are auditors compromised by non-audit services? Assessing the evidence. Contemporary Accounting Research 23 (3): 747-760.
-
(2002)
Contemporary Accounting Research
, vol.23
, Issue.3
, pp. 747-760
-
-
Francis, J.R.1
-
42
-
-
77954263328
-
City markets as a unit of analysis in audit research and the re-examination of Big 6 market shares
-
Francis, J. R., D. Stokes, and D. Anderson. 1999b. City markets as a unit of analysis in audit research and the re-examination of Big 6 market shares. Abacus 35 (2): 185-206.
-
(1999)
Abacus
, vol.35
, Issue.2
, pp. 185-206
-
-
Francis, J.R.1
Stokes, D.2
Anderson, D.3
-
43
-
-
0036990914
-
The relation between auditor's fees for non-audit services and earnings management
-
Frankel, R. M., M. F. Johnson, and K. K. Nelson. 2002. The relation between auditor's fees for non-audit services and earnings management. The Accounting Review 77: 71-105.
-
(2002)
The Accounting Review
, vol.77
, pp. 71-105
-
-
Frankel, R.M.1
Johnson, M.F.2
Nelson, K.K.3
-
44
-
-
3142655341
-
Audit fees, non-audit fess and auditor reporting on stressed companies
-
Geiger, M. A., and D. V. Rama. 2003. Audit fees, non-audit fess and auditor reporting on stressed companies. Auditing: A Journal of Practice & Theory 22 (2): 53-69.
-
(2003)
Auditing: A Journal of Practice & Theory
, vol.22
, Issue.2
, pp. 53-69
-
-
Geiger, M.A.1
Rama, D.V.2
-
45
-
-
0004171385
-
-
Working paper, Lancaster University
-
Gore, P., P. Pope, and A. Singh. 2001. Non-Audit Services, Auditor Independence, and Earnings Management. Working paper, Lancaster University.
-
(2001)
Non-Audit Services, Auditor Independence, and Earnings Management
-
-
Gore, P.1
Pope, P.2
Singh, A.3
-
47
-
-
73649097533
-
The effects of advertising and solicitation on audit fees
-
Hay, D., and W. R. Knechel. 2010. The effects of advertising and solicitation on audit fees. Journal of Accounting and Public Policy 29 (1): 60-81.
-
(2010)
Journal of Accounting and Public Policy
, vol.29
, Issue.1
, pp. 60-81
-
-
Hay, D.1
Knechel, W.R.2
-
48
-
-
33747171979
-
Non-audit services and auditor independence: New Zealand evidence
-
Hay, D., W. R. Knechel, and V. Li. 2006. Non-audit services and auditor independence: New Zealand evidence. Journal of Business Finance and Accounting 33 (5/6): 715-734.
-
(2006)
Journal of Business Finance and Accounting
, vol.33
, Issue.5-6
, pp. 715-734
-
-
Hay, D.1
Knechel, W.R.2
Li, V.3
-
49
-
-
67650711682
-
Corporate governance and internal control over financial reporting: A comparison of regulatory regimes
-
Hoitash, U., R. Hoitash, and J. C. Bedard. 2009. Corporate governance and internal control over financial reporting: A comparison of regulatory regimes. The Accounting Review 84 (3): 839-867.
-
(2009)
The Accounting Review
, vol.84
, Issue.3
, pp. 839-867
-
-
Hoitash, U.1
Hoitash, R.2
Bedard, J.C.3
-
50
-
-
27844492398
-
Investment opportunity set and voluntary disclosure of prospective information: A simultaneous equations approach
-
Hossain, M., K. Ahmed, and J. M. Godfrey. 2005. Investment opportunity set and voluntary disclosure of prospective information: A simultaneous equations approach. Journal of Business Finance and Accounting 32 (5/6): 871-907.
-
(2005)
Journal of Business Finance and Accounting
, vol.32
, Issue.5-6
, pp. 871-907
-
-
Hossain, M.1
Ahmed, K.2
Godfrey, J.M.3
-
52
-
-
77950235534
-
Innate and discretionary accruals quality and corporate governance
-
Kent, P., J. Routledge, and J. Stewart. 2010. Innate and discretionary accruals quality and corporate governance. Accounting and Finance 50: 171-195.
-
(2010)
Accounting and Finance
, vol.50
, pp. 171-195
-
-
Kent, P.1
Routledge, J.2
Stewart, J.3
-
53
-
-
0000886554
-
An investigation into auditors' continuity and related qualification judgments
-
Kida, T. 1980. An investigation into auditors' continuity and related qualification judgments. Journal of Accounting Research 18 (2): 506-523.
-
(1980)
Journal of Accounting Research
, vol.18
, Issue.2
, pp. 506-523
-
-
Kida, T.1
-
54
-
-
2642518118
-
Auditor independence, non-audit services, and restatements: Was the U.S. government right?
-
Kinney, W. R., Z. V. Palmrose, and S. W. Scholz. 2004. Auditor independence, non-audit services, and 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
-
-
Kinney, W.R.1
Palmrose, Z.V.2
Scholz, S.W.3
-
55
-
-
0036331491
-
Audit committee, board of director characteristics, and earnings management
-
Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics 33: 375-400.
-
(2002)
Journal of Accounting and Economics
, vol.33
, pp. 375-400
-
-
Klein, A.1
-
58
-
-
51949114354
-
Does the SOX definition of an accounting expert matter? The association between audit committee directors' accounting expertise and accounting conservatism
-
Krishnan, G. V., and G. Visvanathan. 2008. Does the SOX definition of an accounting expert matter? The association between audit committee directors' accounting expertise and accounting conservatism. Contemporary Accounting Research 25 (3): 827-857.
-
(2008)
Contemporary Accounting Research
, vol.25
, Issue.3
, pp. 827-857
-
-
Krishnan, G.V.1
Visvanathan, G.2
-
59
-
-
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
-
60
-
-
77249150734
-
Non-audit fees, disclosure and audit quality
-
Lennox, C. S. 1999. Non-audit fees, disclosure and audit quality. The European Accounting Review 8 (2): 239-252.
-
(1999)
The European Accounting Review
, vol.8
, Issue.2
, pp. 239-252
-
-
Lennox, C.S.1
-
61
-
-
0004239766
-
-
Remarks given at the NYU Center for Law and Business, New York, NY, September
-
Levitt, A. 1998. The numbers game. Remarks given at the NYU Center for Law and Business, New York, NY, September 28.
-
(1998)
The Numbers Game
, vol.28
-
-
Levitt, A.1
-
62
-
-
0035995637
-
Management's incentives to avoid negative earnings surprise
-
Matsumoto, D. A. 2002. Management's incentives to avoid negative earnings surprise. The Accounting Review 77 (3): 483-514.
-
(2002)
The Accounting Review
, vol.77
, Issue.3
, pp. 483-514
-
-
Matsumoto, D.A.1
-
63
-
-
33748747675
-
The proposed SEC rule on auditor independence and its consequences
-
Melancon, B. 2000. The proposed SEC rule on auditor independence and its consequences. Journal of Accountancy (October): 26-28.
-
(2000)
Journal of Accountancy (October)
, pp. 26-28
-
-
Melancon, B.1
-
64
-
-
80052186783
-
-
Ministry of Economic Development, Cabinet Paper, October 19. Available at
-
Ministry of Economic Development. 2009. Audit Regulation Oversight. Cabinet Paper, October 19. Available at http://www.med.govt.nz/templates/MultipageDocumentPage_42165.aspx#B2
-
(2009)
Audit Regulation Oversight
-
-
-
65
-
-
33645896609
-
Management ownership and market valuation: An empirical analysis
-
Morck, R., A. Shleifer, and R. W. Vishny. 1988. Management ownership and market valuation: An empirical analysis. Journal of Financial Economics 20 (1): 293-315.
-
(1988)
Journal of Financial Economics
, vol.20
, Issue.1
, pp. 293-315
-
-
Morck, R.1
Shleifer, A.2
Vishny, R.W.3
-
66
-
-
65349192167
-
Former audit partners on the audit committee and internal control deficiencies
-
Naiker, V., and D. S. Sharma. 2009. Former audit partners on the audit committee and internal control deficiencies. The Accounting Review 84 (2): 559-587.
-
(2009)
The Accounting Review
, vol.84
, Issue.2
, pp. 559-587
-
-
Naiker, V.1
Sharma, D.S.2
-
67
-
-
0036993738
-
Evidence from auditors about managers' and auditors' earnings management decisions
-
Nelson, M. W., J. A. Elliott, R. L. Tarpley, and M. Gibbins. 2002. Evidence from auditors about managers' and auditors' earnings management decisions. The Accounting Review 77 (Supplement): 175-212.
-
(2002)
The Accounting Review
, vol.77
, Issue.SUPPL.
, pp. 175-212
-
-
Nelson, M.W.1
Elliott, J.A.2
Tarpley, R.L.3
Gibbins, M.4
-
68
-
-
70349805287
-
-
New Zealand Institute of Chartered Accountants (NZICA), Wellington, New Zealand: NZICA
-
New Zealand Institute of Chartered Accountants (NZICA). 2003. Corporate Governance Principles. Wellington, New Zealand: NZICA.
-
(2003)
Corporate Governance Principles
-
-
-
69
-
-
84986132960
-
Auditor liability to third parties: An international focus
-
Pacini, C., W. Hillison, and D. Sinason. 2000. Auditor liability to third parties: An international focus. Managerial Auditing Journal 15 (8): 394-406.
-
(2000)
Managerial Auditing Journal
, vol.15
, Issue.8
, pp. 394-406
-
-
Pacini, C.1
Hillison, W.2
Sinason, D.3
-
70
-
-
0002055340
-
An analysis of auditor litigation and audit service quality
-
Palmrose, Z. V. 1988. An analysis of auditor litigation and audit service quality. The Accounting Review 63 (1): 55-73.
-
(1988)
The Accounting Review
, vol.63
, Issue.1
, pp. 55-73
-
-
Palmrose, Z.V.1
-
71
-
-
27844442294
-
Board monitoring and earnings management: Do outside directors influence abnormal accruals?
-
Peasnell, K. V., P. F. Pope, and S. Young. 2005. Board monitoring and earnings management: Do outside directors influence abnormal accruals? Journal of Business Finance and Accounting 32 (7/8): 1311-1346.
-
(2005)
Journal of Business Finance and Accounting
, vol.32
, Issue.7-8
, pp. 1311-1346
-
-
Peasnell, K.V.1
Pope, P.F.2
Young, S.3
-
72
-
-
2642561237
-
Initial evidence on the association between nonaudit fees and restated financial statements
-
Raghunandan, K., W. J. Read, and S. J. 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, W.J.2
Whisenant, S.J.3
-
73
-
-
57649138171
-
Firm characteristics and audit committees complying with "best practice" membership guidelines
-
Rainsbury, E. A., M. Bradbury, and S. F. Cahan. 2008a. Firm characteristics and audit committees complying with "best practice" membership guidelines. Accounting and Business Research 38 (5): 393-408.
-
(2008)
Accounting and Business Research
, vol.38
, Issue.5
, pp. 393-408
-
-
Rainsbury, E.A.1
Bradbury, M.2
Cahan, S.F.3
-
75
-
-
0000614555
-
Does size matter? The influence of large clients on office level auditor reporting decisions
-
Reynolds, J., 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.1
Francis, J.2
-
76
-
-
0031138614
-
Inside directors, board effectiveness, and shareholder wealth
-
Rosenstein, S., and J. Wyatt. 1997. Inside directors, board effectiveness, and shareholder wealth. Journal of Financial Economics 44 (2): 229-250.
-
(1997)
Journal of Financial Economics
, vol.44
, Issue.2
, pp. 229-250
-
-
Rosenstein, S.1
Wyatt, J.2
-
77
-
-
33749318902
-
Non-audit services and earnings conservatism: Is auditor independence impaired?
-
Ruddock, C., S. J. Taylor, and S. L. Taylor. 2006. Non-audit 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.J.2
Taylor, S.L.3
-
80
-
-
80052232446
-
-
Securities Commission New Zealand (NZSEC), Wellington, New Zealand
-
Securities Commission New Zealand (NZSEC). 2006. Review of Financial Reporting by Issuers-Cycle 6. Wellington, New Zealand.
-
(2006)
Review of Financial Reporting by Issuers-Cycle 6
-
-
-
82
-
-
3142581117
-
The association between non-audit services and the propensity of going concern qualifications: Implications for audit independence
-
Sharma, D. S. 2001. The association between non-audit services and the propensity of going concern qualifications: Implications for audit independence. Asia Pacific Journal of Accounting & Economics 8 (2): 143-155.
-
(2001)
Asia Pacific Journal of Accounting & Economics
, vol.8
, Issue.2
, pp. 143-155
-
-
Sharma, D.S.1
-
83
-
-
0012328664
-
Professionalism vs commercialism: The association between non-audit services and audit independence
-
Sharma, D. S., and J. Sidhu. 2001. Professionalism vs commercialism: The association between non-audit services and audit independence. Journal of Business Finance and Accounting 28 (5/6): 595-629.
-
(2001)
Journal of Business Finance and Accounting
, vol.28
, Issue.5-6
, pp. 595-629
-
-
Sharma, D.S.1
Sidhu, J.2
-
84
-
-
8744222506
-
Board of director characteristics, institutional ownership and fraud: Evidence from Australia
-
Sharma, V. D. 2004. Board of director characteristics, institutional ownership and fraud: Evidence from Australia. Auditing: A Journal of Practice & Theory 23 (2): 105-117.
-
(2004)
Auditing: A Journal of Practice & Theory
, vol.23
, Issue.2
, pp. 105-117
-
-
Sharma, V.D.1
-
86
-
-
77349086652
-
Determinants of audit committee meeting frequency: Evidence from a voluntary governance system
-
Sharma, V. D., V. Naiker, and B. Lee. 2009. Determinants of audit committee meeting frequency: Evidence from a voluntary governance system. Accounting Horizons 23 (3): 245-263.
-
(2009)
Accounting Horizons
, vol.23
, Issue.3
, pp. 245-263
-
-
Sharma, V.D.1
Naiker, V.2
Lee, B.3
-
87
-
-
0001323145
-
Auditor resignations: Clientele effects and legal liability
-
Shu, S. 2000. Auditor resignations: Clientele effects and legal liability. Journal of Accounting and Economics 29 (2): 173-205.
-
(2000)
Journal of Accounting and Economics
, vol.29
, Issue.2
, pp. 173-205
-
-
Shu, S.1
-
88
-
-
0001516381
-
Auditing, consulting, and auditor independence
-
Simunic, D. A. 1984. Auditing, consulting, and auditor independence. Journal of Accounting Research 22 (2): 679-702.
-
(1984)
Journal of Accounting Research
, vol.22
, Issue.2
, pp. 679-702
-
-
Simunic, D.A.1
-
89
-
-
80052190018
-
-
Singapore Code of Corporate Governance (SCCG), Singapore: Ministry of Finance
-
Singapore Code of Corporate Governance (SCCG). 2005. Council on Corporate Disclosure and Governance. Singapore: Ministry of Finance.
-
(2005)
Council On Corporate Disclosure and Governance
-
-
-
91
-
-
8744256700
-
-
U.S. House of Representatives, Committee on Financial Services, Public Law No. 107-204. Washington, D.C.: Government Printing Office
-
U.S. House of Representatives, Committee on Financial Services. 2002. Sarbanes-Oxley Act of 2002. Public Law No. 107-204. Washington, D.C.: Government Printing Office.
-
(2002)
Sarbanes-Oxley Act of 2002
-
-
-
92
-
-
84985609962
-
Auditor independence, audit qualifications and the provision of non-audit services: A note
-
Wines, G. 1994. Auditor independence, audit qualifications and the provision of non-audit services: A note. Accounting and Finance 34 (1): 75-86.
-
(1994)
Accounting and Finance
, vol.34
, Issue.1
, pp. 75-86
-
-
Wines, G.1
-
93
-
-
0037409183
-
Earnings management and corporate governance: The roles of the board and the audit committee
-
Xie, B., W. N. Davidson, and P. J. DaDalt. 2003. Earnings management and corporate governance: The roles of the board and the audit committee. Journal of Corporate Finance 9 (3): 295-316.
-
(2003)
Journal of Corporate Finance
, vol.9
, Issue.3
, pp. 295-316
-
-
Xie, B.1
Davidson, W.N.2
Dadalt, P.J.3
-
94
-
-
84986170671
-
The provision of non-audit services and earnings conservatism: Do New Zealand companies compromise their independence?
-
Zhang, B., and D. Emanuel. 2008. The provision of non-audit services and earnings conservatism: Do New Zealand companies compromise their independence? Accounting Research Journal 21 (2): 195-221.
-
(2008)
Accounting Research Journal
, vol.21
, Issue.2
, pp. 195-221
-
-
Zhang, B.1
Emanuel, D.2
|