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Research Methods for Examining Independence Issues: Experimental and Economics-of-Auditing Approaches

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  • Roger Simnett
  • Ken T. Trotman

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  • Roger Simnett & Ken T. Trotman, 2002. "Research Methods for Examining Independence Issues: Experimental and Economics-of-Auditing Approaches," Australian Accounting Review, CPA Australia, vol. 12(28), pages 23-31, November.
    • Handle: RePEc:bla:ausact:v:12:y:2002:i:28:p:23-31
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2003.tb00208.x
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    References listed on IDEAS

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    1. Craswell, Allen & Stokes, Donald J. & Laughton, Janet, 2002. "Auditor independence and fee dependence," Journal of Accounting and Economics, Elsevier, vol. 33(2), pages 253-275, June.
    2. Degeorge, Francois & Patel, Jayendu & Zeckhauser, Richard, 1999. "Earnings Management to Exceed Thresholds," The Journal of Business, University of Chicago Press, vol. 72(1), pages 1-33, January.
    3. Salterio, S. & Koonce, L., 1997. "The persuasiveness of audit evidence: The case of accounting policy decisions," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 573-587, August.
    4. Francis, Jr & Stokes, Dj, 1986. "Audit Prices, Product Differentiation, And Scale Economies - Further Evidence From The Australian Market," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 383-393.
    5. Simunic, Da, 1980. "The Pricing Of Audit Services - Theory And Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 161-190.
    6. Lennox, Clive, 2000. "Do companies successfully engage in opinion-shopping? Evidence from the UK," Journal of Accounting and Economics, Elsevier, vol. 29(3), pages 321-337, June.
    7. Jones, Jj, 1991. "Earnings Management During Import Relief Investigations," Journal of Accounting Research, Wiley Blackwell, vol. 29(2), pages 193-228.
    8. Lyn Barkess & Roger Simnett & Paul Urquhart, 2002. "The Effect of Client Fee Dependence on Audit Independence," Australian Accounting Review, CPA Australia, vol. 12(28), pages 14-22, November.
    9. Gibbins, M, 1984. "Propositions About The Psychology Of Professional Judgment In Public Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 103-125.
    10. Simunic, Da, 1984. "Auditing, Consulting, And Auditor Independence," Journal of Accounting Research, Wiley Blackwell, vol. 22(2), pages 679-702.
    11. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    12. Craswell, Allen T. & Francis, Jere R. & Taylor, Stephen L., 1995. "Auditor brand name reputations and industry specializations," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 297-322, December.
    13. Salterio, Steven, 1996. "The effects of precedents and client position on auditors' financial accounting policy judgment," Accounting, Organizations and Society, Elsevier, vol. 21(5), pages 467-486, July.
    14. Burgstahler, David & Dichev, Ilia, 1997. "Earnings management to avoid earnings decreases and losses," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 99-126, December.
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    Cited by:

    1. Angela Hecimovic & Nonna Martinov-Bennie, 2011. "The Differential Impact of the Force of Law Australian Auditing Standards," Australian Accounting Review, CPA Australia, vol. 21(2), pages 183-192, June.

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