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The Effects of Recurring and Nonrecurring Tax, Audit†Related, and Other Nonaudit Services on Auditor Independence

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  • Jeffrey S. Paterson
  • Adrian Valencia

Abstract

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  • Jeffrey S. Paterson & Adrian Valencia, 2011. "The Effects of Recurring and Nonrecurring Tax, Audit†Related, and Other Nonaudit Services on Auditor Independence," Contemporary Accounting Research, John Wiley & Sons, vol. 28(5), pages 1510-1536, December.
    • Handle: RePEc:wly:coacre:v:28:y:2011:i:5:p:1510-1536
    DOI: 10.1111/j.1911-3846.2010.01060.x
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    Cited by:

    1. Matthew Notbohm & Katherine Campbell & Adam R. Smedema & Tianming Zhang, 2019. "Management’s personal ideology and financial reporting quality," Review of Quantitative Finance and Accounting, Springer, vol. 52(2), pages 521-571, February.
    2. Ho, Nam, 2023. "Local competition and auditors' provision of non-audit services," Advances in accounting, Elsevier, vol. 63(C).
    3. Timothy B. Bell & Monika Causholli & W. Robert Knechel, 2015. "Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality," Journal of Accounting Research, Wiley Blackwell, vol. 53(3), pages 461-509, June.
    4. Marco Angelo Marinoni & Anna Maria Fellegara & Andrea Lippi, 2022. "Potential Threats to Audit Firm Independence: Evidence from Italy on Audit Quality," International Business Research, Canadian Center of Science and Education, vol. 15(6), pages 1-88, June.
    5. Knechel, W. Robert & Thomas, Edward & Driskill, Matthew, 2020. "Understanding financial auditing from a service perspective," Accounting, Organizations and Society, Elsevier, vol. 81(C).
    6. Garcia-Blandon, Josep & Argilés-Bosch, Josep Maria & Ravenda, Diego, 2019. "Is there a gender effect on the quality of audit services?," Journal of Business Research, Elsevier, vol. 96(C), pages 238-249.
    7. Li, Chan & Raman, K.K. & Sun, Lili & Wu, Da, 2017. "The effect of ambiguity in an auditing standard on auditor independence: Evidence from nonaudit fees and SOX 404 opinions," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(1), pages 37-51.
    8. Beardsley, Erik L. & Imdieke, Andrew J. & Omer, Thomas C., 2021. "The distraction effect of non-audit services on audit quality," Journal of Accounting and Economics, Elsevier, vol. 71(2).
    9. Legoria, Joseph & Rosa, Gina & Soileau, Jared S., 2017. "Audit quality across non-audit service fee benchmarks: Evidence from material weakness opinions," Research in Accounting Regulation, Elsevier, vol. 29(2), pages 97-108.
    10. Kuselias, Stephen & Earley, Christine E. & Perreault, Stephen J., 2023. "The impact of firm affiliation on accountants’ error reporting decisions," Accounting, Organizations and Society, Elsevier, vol. 108(C).
    11. Chen, Anthony & Duong, Hong & Ngo, Anh, 2019. "Types of nonaudit service fees and earnings response coefficients in the post-sarbanes-oxley era," Advances in accounting, Elsevier, vol. 44(C), pages 132-147.
    12. Moehrle, Stephen R. & Mintchik, Natalia & Mohrman, Mary Beth & Reynolds-Moehrle, Jennifer A. & Vargus, Mark, 2014. "Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2011 academic literature," Research in Accounting Regulation, Elsevier, vol. 26(2), pages 175-195.
    13. Notbohm, Matthew & Valencia, Adrian, 2021. "Audit quality effects of the PCAOB's 2006 tax service restrictions," Advances in accounting, Elsevier, vol. 55(C).
    14. Buslepp, William & Legoria, Joseph & Rosa, Regina & Shaw, Dan, 2019. "Misclassification of audit-related fees as a measure of internal control quality," Advances in accounting, Elsevier, vol. 46(C), pages 1-1.
    15. Abdul Wahab, Effiezal Aswadi & Gist, Willie E. & Nik Abdul Majid, Wan Zurina, 2014. "Characteristics of non-audit services and financial restatements in Malaysia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(3), pages 225-247.
    16. Joseph V. Carcello & Terry L. Neal & Lauren C. Reid & Jonathan E. Shipman, 2020. "Auditor Independence and Fair Value Accounting: An Examination of Nonaudit Fees and Goodwill Impairments," Contemporary Accounting Research, John Wiley & Sons, vol. 37(1), pages 189-217, March.
    17. Philip Beaulieu & Louise Hayes & Lev M. Timoshenko, 2023. "Changes in accounting estimates: An update of priors or an earnings management strategy of “last resort”?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 622-659, March.
    18. Daniela Hohenfels & Reiner Quick, 2020. "Non-audit services and audit quality: evidence from Germany," Review of Managerial Science, Springer, vol. 14(5), pages 959-1007, October.
    19. Ferhat D. Zengul & Nurettin Oner & James D. Byrd & Arline Savage, 2021. "Revealing Research Themes and Trends in 30 Top‐ranking Accounting Journals: A Text‐mining Approach," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 468-501, September.
    20. Bryan, David B., 2017. "Organized labor, audit quality, and internal control," Advances in accounting, Elsevier, vol. 36(C), pages 11-26.
    21. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
    22. Domenico Campa & Ray Donnelly, 2016. "Non-audit services provided to audit clients, independence of mind and independence in appearance: latest evidence from large UK listed companies," Accounting and Business Research, Taylor & Francis Journals, vol. 46(4), pages 422-449, June.
    23. Emma-Riikka Myllymäki, 2014. "Incumbent audit firm-provided tax services and clients with low financial reporting quality," Working Papers 1404, Departament Empresa, Universitat Autònoma de Barcelona, revised Sep 2014.

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