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How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice?

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  • Krista Fiolleau
  • Kris Hoang
  • Karim Jamal
  • Shyam Sunder

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  • Krista Fiolleau & Kris Hoang & Karim Jamal & Shyam Sunder, 2013. "How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice?," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 864-890, September.
    • Handle: RePEc:wly:coacre:v:30:y:2013:i:3:p:864-890
    DOI: 10.1111/1911-3846.12004
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    18. Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.
    19. D. Eric Hirst & Lisa Koonce, 1996. "Audit Analytical Procedures: A Field Investigation," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 457-486, September.
    20. Engel, Ellen & Hayes, Rachel M. & Wang, Xue, 2010. "Audit committee compensation and the demand for monitoring of the financial reporting process," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 136-154, February.
    21. Suddaby, Roy & Gendron, Yves & Lam, Helen, 2009. "The organizational context of professionalism in accounting," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 409-427, April.
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    23. Gremler, Dwayne D. & Gwinner, Kevin P., 2008. "Rapport-Building Behaviors Used by Retail Employees," Journal of Retailing, Elsevier, vol. 84(3), pages 308-324.
    24. Tan, Ht, 1995. "Effects Of Expectations, Prior Involvement, And Review Awareness On Memory For Audit Evidence And Judgment," Journal of Accounting Research, Wiley Blackwell, vol. 33(1), pages 113-135.
    25. Clive S. Lennox & Chul W. Park, 2007. "Audit Firm Appointments, Audit Firm Alumni, and Audit Committee Independence," Contemporary Accounting Research, John Wiley & Sons, vol. 24(1), pages 235-258, March.
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    Cited by:

    1. Zachary T. Kowaleski & Brian W. Mayhew & Amy C. Tegeler, 2018. "The Impact of Consulting Services on Audit Quality: An Experimental Approach," Journal of Accounting Research, Wiley Blackwell, vol. 56(2), pages 673-711, May.
    2. Daniel Aobdia & Saad Siddiqui & Andres Vinelli, 2021. "Heterogeneity in expertise in a credence goods setting: evidence from audit partners," Review of Accounting Studies, Springer, vol. 26(2), pages 693-729, June.
    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. Knechel, W. Robert & Thomas, Edward & Driskill, Matthew, 2020. "Understanding financial auditing from a service perspective," Accounting, Organizations and Society, Elsevier, vol. 81(C).
    5. Hallman, Nicholas J. & Kartapanis, Antonis & Schmidt, Jaime J., 2022. "How do auditors respond to competition? Evidence from the bidding process," Journal of Accounting and Economics, Elsevier, vol. 73(2).
    6. Hwang, Seokyoun & Sarath, Bharat & Han, Seung-youb, 2022. "Auditor independence: The effect of auditors’ quality control efforts and corporate governance," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
    7. Adam Esplin & Karim Jamal & Shyam Sunder, 2018. "Demand for and Assessment of Audit Quality in Private Companies," Abacus, Accounting Foundation, University of Sydney, vol. 54(3), pages 319-352, September.
    8. Elizabeth D. Almer & M. Kathleen Harris & Julia L. Higgs & Joseph R. Rakestraw, 2021. "Partner Gender Differences in Prestige of Clients Served at the Largest U.S. Audit Firms," Journal of Business Ethics, Springer, vol. 173(2), pages 401-421, October.
    9. Daniel Aobdia, 2020. "The Economic Consequences of Audit Firms’ Quality Control System Deficiencies," Management Science, INFORMS, vol. 66(7), pages 2883-2905, July.
    10. Bills, Kenneth L. & Cobabe, Matthew & Pittman, Jeffrey & Stein, Sarah E., 2020. "To share or not to share: The importance of peer firm similarity to auditor choice," Accounting, Organizations and Society, Elsevier, vol. 83(C).
    11. Krishnan, Gopal V. & Singer, Zvi & Zhang, Jing, 2023. "Audit partner ethnicity and salient audit phenomena," Accounting, Organizations and Society, Elsevier, vol. 107(C).
    12. Dobija Dorota, 2019. "Institutionalizing Corporate Governance Reforms in Poland: External Auditors’ Perspective," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 27(3), pages 28-54, September.
    13. Chen, Yuzhou & Sealy, Chezham L. & Swanquist, Quinn T. & Whited, Robert L., 2024. "Audit partner facial traits, gender, and career outcomes," Accounting, Organizations and Society, Elsevier, vol. 112(C).
    14. Timothy B. Bell & David B. Bryan, 2021. "Effectiveness, efficiency, and fee premiums in audits led by industry specialist partners," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 4513-4572, September.
    15. Ricci, Michael A., 2022. "How better client service performance affects auditors' willingness to challenge management's preferred accounting," Accounting, Organizations and Society, Elsevier, vol. 103(C).
    16. Stephen V. Brown & W. Robert Knechel, 2016. "Auditor–Client Compatibility and Audit Firm Selection," Journal of Accounting Research, Wiley Blackwell, vol. 54(3), pages 725-775, June.
    17. Dorota Dobija, 2015. "Exploring audit committee practices: oversight of financial reporting and external auditors in Poland," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(1), pages 113-143, February.

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