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Non-audit service and auditor independence: an examination of the Procomp effect

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  • Rong-Ruey Duh
  • Wen-Chih Lee
  • Chi-Yun Hua

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  • Rong-Ruey Duh & Wen-Chih Lee & Chi-Yun Hua, 2009. "Non-audit service and auditor independence: an examination of the Procomp effect," Review of Quantitative Finance and Accounting, Springer, vol. 32(1), pages 33-59, January.
    • Handle: RePEc:kap:rqfnac:v:32:y:2009:i:1:p:33-59
    DOI: 10.1007/s11156-007-0080-5
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    References listed on IDEAS

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    1. Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2006. "The joint determination of audit fees, non-audit fees, and abnormal accruals," Review of Quantitative Finance and Accounting, Springer, vol. 27(3), pages 235-266, November.
    2. Francis, J & Philbrick, D & Schipper, K, 1994. "Shareholder Litigation And Corporate Disclosures," Journal of Accounting Research, Wiley Blackwell, vol. 32(2), pages 137-164.
    3. Bikki Jaggi & Chen-lung Chin & Hsiou-wei William Lin & Picheng Lee, 2006. "Earnings forecast disclosure regulation and earnings management: evidence from Taiwan IPO firms," Review of Quantitative Finance and Accounting, Springer, vol. 26(3), pages 275-299, May.
    4. Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2002. "The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals," Yale School of Management Working Papers amz2502, Yale School of Management, revised 02 May 2006.
    5. Simunic, Da, 1984. "Auditing, Consulting, And Auditor Independence," Journal of Accounting Research, Wiley Blackwell, vol. 22(2), pages 679-702.
    6. Antle, R & Nalebuff, B, 1991. "Conservatism And Auditor-Client Negotiations," Journal of Accounting Research, Wiley Blackwell, vol. 29, pages 31-54.
    7. Johnson, Marilyn F. & Nelson, Karen K. & Frankel, Richard M., 2002. "The Relation Between Auditor's Fees for Non-audit Services and Earnings Quality," Research Papers 1696r, Stanford University, Graduate School of Business.
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    Cited by:

    1. Iwasaki, Ichiro & 岩﨑, 一郎, 2013. "What Determines Audit Independence and Expertise in Russia? Firm-Level Evidence," RRC Working Paper Series 27_v2, Russian Research Center, Institute of Economic Research, Hitotsubashi University.
    2. Annika Veh & Markus Göbel & Rick Vogel, 2019. "Corporate reputation in management research: a review of the literature and assessment of the concept," Business Research, Springer;German Academic Association for Business Research, vol. 12(2), pages 315-353, December.
    3. Chee Lim & David Ding & Charlie Charoenwong, 2013. "Non-audit fees, institutional monitoring, and audit quality," Review of Quantitative Finance and Accounting, Springer, vol. 41(2), pages 343-384, August.

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