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The Relation Between Auditor's Fees for Non-audit Services and Earnings Quality

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Cited by:

  1. Bartley R. Danielsen & Robert A. Van Ness & Richard S. Warr, 2007. "Auditor Fees, Market Microstructure, and Firm Transparency," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(1‐2), pages 202-221, January.
  2. Muhammad Rifky Santoso & Minda Muliana br Sebayang, 2017. "A Glimpse Of Positive Accounting Theory (Pat)," Junior Scientific Researcher, SC Research Publishing SRL, vol. 3(2), pages 70-77, November.
  3. Scott Whisenant & Srinivasan Sankaraguruswamy & K. Raghunandan, 2003. "Evidence on the Joint Determination of Audit and Non‐Audit Fees," Journal of Accounting Research, Wiley Blackwell, vol. 41(4), pages 721-744, September.
  4. Xia, Hui & Lin, Shu & Li, Shuo & Bardhan, Indranil, 2024. "The effect of audit committee financial expertise on earnings management tactics in the post-SOX era," Advances in accounting, Elsevier, vol. 64(C).
  5. Ray Ball, 2009. "Market and Political/Regulatory Perspectives on the Recent Accounting Scandals," Journal of Accounting Research, Wiley Blackwell, vol. 47(2), pages 277-323, May.
  6. Moehrle, Stephen R. & Bolt-Lee, Cynthia & Reynolds-Moehrle, Jennifer A. & Williams, Thomas, 2013. "Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2010 academic literature," Research in Accounting Regulation, Elsevier, vol. 25(1), pages 53-76.
  7. Won Sil Kang & Alan Kilgore & Sue Wright, 2011. "The effectiveness of audit committees for low- and mid-cap firms," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(7), pages 623-650, July.
  8. Doyle, Jeffrey & Ge, Weili & McVay, Sarah, 2007. "Determinants of weaknesses in internal control over financial reporting," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 193-223, September.
  9. Amahalu Nestor Ndubuisi & Moses Nnoruga Okeke & Obi Juliet Chinyere, 2017. "Audit Quality Determinants: Evidence from Quoted Health Care Firms in Nigeria," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(4), pages 216-231, October.
  10. Fung, Simon Yu Kit & Raman, K.K. & Zhu, Xindong (Kevin), 2017. "Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients?," Journal of Accounting and Economics, Elsevier, vol. 64(1), pages 15-36.
  11. Mukesh Garg & Vic Naiker & Farshid Navissi, 2012. "Equity value implications of the SEC Exchange Act Rule 13a-14: a litigation cost perspective," Australian Journal of Management, Australian School of Business, vol. 37(1), pages 77-98, April.
  12. Praveen Sinha & Herbert G. Hunt, 2013. "Auditor Independence: A Nonparametric Test of Differences Across the Big‐5 Public Accounting Firms," Accounting Perspectives, John Wiley & Sons, vol. 12(4), pages 301-320, December.
  13. Michael Gibbins & Susan A. McCracken & Steve E. Salterio, 2007. "The Chief Financial Officer's Perspective on Auditor†Client Negotiations," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 387-422, June.
  14. Garcia-Blandon, Josep & Argiles-Bosch, Josep Maria & Castillo-Merino, David & Martinez-Blasco, Monica, 2017. "An Assessment of the Provisions of Regulation (EU) No 537/2014 on Non-audit Services and Audit Firm Tenure: Evidence from Spain," The International Journal of Accounting, Elsevier, vol. 52(3), pages 251-261.
  15. Demetris Christodoulou & Le Ma & Andrey Vasnev, 2018. "Inference†in†residuals as an Estimation Method for Earnings Management," Abacus, Accounting Foundation, University of Sydney, vol. 54(2), pages 154-180, June.
  16. Pyung Kyung Kang & Yoo Chan Kim & Dan Palmon, 2020. "Client’s Bargaining Power and Audit Negotiation over Earnings: Evidence from Audit Processes in a Business Groups Environment," Group Decision and Negotiation, Springer, vol. 29(6), pages 1207-1238, December.
  17. Rusmin Rusmin, 2010. "Auditor quality and earnings management: Singaporean evidence," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(7), pages 618-638, July.
  18. Fung, Simon Y.K. & Goodwin, John, 2013. "Short-term debt maturity, monitoring and accruals-based earnings management," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(1), pages 67-82.
  19. Fatiha Id ahmad & Omar Hniche & Badre Eddine Chegri, 2023. "External audit quality : revue of literature [Qualité de l'audit externe : Revue de littérature]," Post-Print hal-03956881, HAL.
  20. Davidson, Robert H., 2022. "Who did it matters: Executive equity compensation and financial reporting fraud," Journal of Accounting and Economics, Elsevier, vol. 73(2).
  21. Atasi Basu & Randal Elder & Mohamed Onsi, 2012. "Reported earnings, auditor's opinion, and compensation: theory and evidence," Accounting and Business Research, Taylor & Francis Journals, vol. 42(1), pages 29-48, March.
  22. Ballantine, Joan & Forker, John & Greenwood, Margaret, 2008. "Public and private sector auditors and accruals quality in English NHS hospital Trusts," The British Accounting Review, Elsevier, vol. 40(1), pages 28-47.
  23. Masoud Azizkhani & Gary S. Monroe & Greg Shailer, 2010. "The value of Big 4 audits in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(4), pages 743-766, December.
  24. Barabás, Tünde, 2013. "On the Independence of Auditors, with Special Regard to the Financial Sector," Public Finance Quarterly, Corvinus University of Budapest, vol. 58(2), pages 184-198.
  25. Donelson, Dain C. & Ege, Matthew & Imdieke, Andrew J. & Maksymov, Eldar, 2020. "The revival of large consulting practices at the Big 4 and audit quality," Accounting, Organizations and Society, Elsevier, vol. 87(C).
  26. Luo, Bing, 2019. "Effects of auditor-provided tax services on book-tax differences and on investors' mispricing of book-tax differences," Advances in accounting, Elsevier, vol. 47(C).
  27. Javed, Attiya Y. & Iqbal, Robina, 2007. "Relationship between Corporate Governance Indicators and Firm Value: A Case Study of Karachi Stock Exchange," MPRA Paper 2225, University Library of Munich, Germany.
  28. Knechel, W. Robert & Thomas, Edward & Driskill, Matthew, 2020. "Understanding financial auditing from a service perspective," Accounting, Organizations and Society, Elsevier, vol. 81(C).
  29. Christofer Adrian & Sue Wright, 2020. "Perceptions of shareholders and directors on corporate governance: what we learn about director primacy," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(S1), pages 1209-1236, April.
  30. L. Van De Velde & I. De Beelde, 2009. "Audit- and non-audit fees and company characteristics in Belgium," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 09/589, Ghent University, Faculty of Economics and Business Administration.
  31. Pankaj K. Jain & Zabihollah Rezaee, 2006. "The Sarbanes†Oxley Act of 2002 and Capital†Market Behavior: Early Evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 23(3), pages 629-654, September.
  32. Koch, Christopher & Weber, Martin & Wüstemann, Jens, 2007. "Can auditors be independent? : Experimental evidence," Papers 07-59, Sonderforschungsbreich 504.
  33. Mark Wilson & Liang Wui Wang, 2010. "Earnings management following chief executive officer changes: the effect of contemporaneous chairperson and chief financial officer appointments," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(2), pages 447-480, June.
  34. Laudemann, & al.,, 2016. "Die zeitliche Entwicklung von Abschlussprüferhonoraren in Deutschland – Eine empirische Untersuchung der Jahre 2009 bis 2013," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 70(2), pages 153-186.
  35. Yijiang Zhao & Kung Chen & Lee Yao, 2009. "Effects of takeover protection on earnings overstatements: evidence from restating firms," Review of Quantitative Finance and Accounting, Springer, vol. 33(4), pages 347-369, November.
  36. Amitava Roy, 2016. "Corporate Governance and Firm Performance: A Study of Indian Listed Firms," Metamorphosis: A Journal of Management Research, , vol. 15(1), pages 31-46, June.
  37. Pier Luigi Marchini & Tatiana Mazza & Alice Medioli, 2018. "The impact of related party transactions on earnings management: some insights from the Italian context," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(4), pages 981-1014, December.
  38. Giuseppe Ianniello, 2015. "The effects of board and auditor independence on earnings quality: evidence from Italy," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(1), pages 229-253, February.
  39. Marco Pagano & Giovanni Immordino, 2007. "Optimal Regulation of Auditing," CESifo Economic Studies, CESifo Group, vol. 53(3), pages 363-388, September.
  40. Tien-Shih Hsieh & Jean C. Bedard & Karla M. Johnstone, 2014. "CEO Overconfidence and Earnings Management During Shifting Regulatory Regimes," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(9-10), pages 1243-1268, November.
  41. Chahine, Salim & Filatotchev, Igor, 2011. "The effects of corporate governance and audit and non-audit fees on IPO Value," The British Accounting Review, Elsevier, vol. 43(3), pages 155-172.
  42. Ackert, Lucy F. & Church, Bryan K. & Schneider, Arnold, 2008. "Provision of non-audit services and individuals’ investment decisions: Experimental evidence," Research in Accounting Regulation, Elsevier, vol. 20(C), pages 177-185.
  43. Jebran, Khalil & Chen, Shihua & Zhang, Ruibin, 2020. "Board diversity and stock price crash risk," Research in International Business and Finance, Elsevier, vol. 51(C).
  44. Bin N. Srinidhi & Ferdinand A. Gul, 2007. "The Differential Effects of Auditors' Nonaudit and Audit Fees on Accrual Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 595-629, June.
  45. Nikos Vafeas & James Waegelein, 2007. "The association between audit committees, compensation incentives, and corporate audit fees," Review of Quantitative Finance and Accounting, Springer, vol. 28(3), pages 241-255, April.
  46. Christiane Pott & Tobias Tebben & Christoph Watrin, 2014. "The effect of outside directors’ and auditors’ incentives on managers’ ability to manage cash bonuses," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(2), pages 505-540, May.
  47. Zunaidah Sulong & John C. Gardner & Amariah Hanum Hussin & Zuraidah Mohd Sanusi & Carl B. McGowan, Jr., 2013. "Managerial Ownership, Leverage And Audit Quality Impact On Firm Performance: Evidence From The Malaysian Ace Market," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(1), pages 59-70.
  48. Xingqiang Du, 2019. "What’s in a Surname? The Effect of Auditor-CEO Surname Sharing on Financial Misstatement," Journal of Business Ethics, Springer, vol. 158(3), pages 849-874, September.
  49. Gabriele Jahn & Matthias Schramm & Achim Spiller, 2005. "The Reliability of Certification: Quality Labels as a Consumer Policy Tool," Journal of Consumer Policy, Springer, vol. 28(1), pages 53-73, December.
  50. Jeong†Bon Kim & Cheong H. Yi, 2006. "Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea," Contemporary Accounting Research, John Wiley & Sons, vol. 23(2), pages 427-464, June.
  51. Bum†Jin Park, 2017. "Auditors’ Economic Incentives and the Sensitivity of Managerial Pay to Accounting Performance," Australian Accounting Review, CPA Australia, vol. 27(4), pages 382-399, December.
  52. Maria Ishaque, 2021. "Managing Conflict of Interests in Professional Accounting Firms: A Research Synthesis," Journal of Business Ethics, Springer, vol. 169(3), pages 537-555, March.
  53. Neal Arthur & Medhat Endrawes & Shawn Ho, 2017. "Impact of Partner Change on Audit Quality: An Analysis of Partner and Firm Specialisation Effects," Australian Accounting Review, CPA Australia, vol. 27(4), pages 368-381, December.
  54. Mitra, Santanu & Hossain, Mahmud, 2007. "Ownership composition and non-audit service fees," Journal of Business Research, Elsevier, vol. 60(4), pages 348-356, April.
  55. Attiya Y. Javed & Robina Iqbal, 2007. "The Relationship between Corporate Governance Indicators and Firm Value: A Case Study of Karachi Stock Exchange," PIDE-Working Papers 2007:14, Pakistan Institute of Development Economics.
  56. Francis, Jere R., 2004. "What do we know about audit quality?," The British Accounting Review, Elsevier, vol. 36(4), pages 345-368.
  57. 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.
  58. Xingqiang Du, 2019. "Does CEO-Auditor Dialect Sharing Impair Pre-IPO Audit Quality? Evidence from China," Journal of Business Ethics, Springer, vol. 156(3), pages 699-735, May.
  59. Alhadab, Mohammad & El Diri, Malek, 2024. "Related party transactions and earnings management under the UK different regulatory environments of the main and alternative investment markets," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 56(C).
  60. Feng, Mei & Ge, Weili & Luo, Shuqing & Shevlin, Terry, 2011. "Why do CFOs become involved in material accounting manipulations?," Journal of Accounting and Economics, Elsevier, vol. 51(1-2), pages 21-36, February.
  61. Alzoubi, Ebraheem Saleem Salem, 2018. "Audit quality, debt financing, and earnings management: Evidence from Jordan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 69-84.
  62. 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.
  63. 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.
  64. Plöckinger, Martin & Aschauer, Ewald & Hiebl, Martin R.W. & Rohatschek, Roman, 2016. "The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory," Journal of Accounting Literature, Elsevier, vol. 37(C), pages 55-75.
  65. Silvia Ferramosca & Giulio Greco & Marco Allegrini, 2017. "External audit and goodwill write-off," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(4), pages 907-934, December.
  66. Dino Falaschetti & Michael J. Orlando, 2003. "Is auditor independence endogenous: evidence and implications for public policy," Research Working Paper RWP 03-13, Federal Reserve Bank of Kansas City.
  67. Arvind Patel & Pranil Prasad, 2013. "Auditor Independence, Audit Fees Lowballing, And Non-Audit Services: Evidence From Fiji," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(2), pages 103-120.
  68. Paul A. Griffin & David H. Lont & Yuan Sun, 2009. "Governance regulatory changes, International Financial Reporting Standards adoption, and New Zealand audit and non‐audit fees: empirical evidence," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(4), pages 697-724, December.
  69. Dimitropoulos, Panagiotis E. & Asteriou, Dimitrios & Kousenidis, Dimitrios & Leventis, Stergios, 2013. "The impact of IFRS on accounting quality: Evidence from Greece," Advances in accounting, Elsevier, vol. 29(1), pages 108-123.
  70. Barber, Russell & Hollie, Dana, 2021. "Does order backlog matter for financial reporting quality? Evidence from revenue restatements," Advances in accounting, Elsevier, vol. 53(C).
  71. Chee‐Yeow Lim & Hun‐Tong Tan, 2008. "Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization," Journal of Accounting Research, Wiley Blackwell, vol. 46(1), pages 199-246, March.
  72. Daniel Aobdia & Luminita Enache & Anup Srivastava, 2021. "Changes in Big N auditors’ client selection and retention strategies over time," Review of Quantitative Finance and Accounting, Springer, vol. 56(2), pages 715-754, February.
  73. Philomena Leung & Barry J. Cooper, 2005. "Accountants, Ethical Issues and the Corporate Governance Context," Australian Accounting Review, CPA Australia, vol. 15(35), pages 79-88, March.
  74. Hamadi, Malika & Heinen, Andréas & Linder, Stefan & Porumb, Vlad-Andrei, 2016. "Does Basel II affect the market valuation of discretionary loan loss provisions?," Journal of Banking & Finance, Elsevier, vol. 70(C), pages 177-192.
  75. Yijiang Zhao & Kung H. Chen, 2008. "The Influence of Takeover Protection on Earnings Management," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(3‐4), pages 347-375, April.
  76. Sarowar Hossain & Jeff Coulton & Jenny Jing Wang, 2023. "Client Importance and Audit Quality at the Individual Audit Partner, Office, and Firm Levels," Abacus, Accounting Foundation, University of Sydney, vol. 59(2), pages 650-696, June.
  77. Joseph B. Omonuk & Jean Baptiste Koffi Dodor, 2016. "Do US electric utilities use industry-specific generally accepted accounting principles to manage earnings?," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 7(2), pages 101-115.
  78. Hope, Ole-Kristian & Langli, John Christian & Thomas, Wayne B., 2012. "Agency conflicts and auditing in private firms," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 500-517.
  79. Bartley R. Danielsen & David M. Harrison & Robert A. Van Ness & Richard S. Warr, 2009. "REIT Auditor Fees and Financial Market Transparency," Real Estate Economics, American Real Estate and Urban Economics Association, vol. 37(3), pages 515-557, September.
  80. Jennifer R. Joe & Scott D. Vandervelde, 2007. "Do Auditor†Provided Nonaudit Services Improve Audit Effectiveness?," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 467-487, June.
  81. Jayati Sarkar & Subrata Sarkar, 2010. "Auditor and Audit Committee Independence in India," Governance Working Papers 23024, East Asian Bureau of Economic Research.
  82. Jeffery W. Gunther & Robert R. Moore, 2002. "Auditing the auditors: oversight or overkill?," Economic and Financial Policy Review, Federal Reserve Bank of Dallas, vol. 1(5).
  83. Raghavan J. Iyengar & Malavika Sundararajan, 2019. "Is Firm Innovation Associated With Corporate Governance?," International Journal of Innovation Management (ijim), World Scientific Publishing Co. Pte. Ltd., vol. 24(03), pages 1-24, April.
  84. Sharad Asthana & Steven Balsam & Jagan Krishnan, 2007. "Audit Firm Reputation, Auditor Switches, And Client Stock Price Reactions: The Andersen Experience," Working Papers 0024, College of Business, University of Texas at San Antonio.
  85. Clive Gaunt & Steven Cahan, 2014. "Accounting and Finance: authorship and citation trends," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 54(2), pages 441-465, June.
  86. Raghavan J. Iyengar & Ernest M. Zampelli, 2010. "Does accounting conservatism pay?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(1), pages 121-142, March.
  87. 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.
  88. Chi, Hsin-Yi & Weng, Tzu-Ching, 2014. "Managerial legal liability and Big 4 auditor choice," Journal of Business Research, Elsevier, vol. 67(9), pages 1857-1869.
  89. Martin Walker, 2013. "How far can we trust earnings numbers? What research tells us about earnings management," Accounting and Business Research, Taylor & Francis Journals, vol. 43(4), pages 445-481, August.
  90. Shahzad, Khurram & Pouw, Thierry & Rubbaniy, Ghulame & El-Temtamy, Osama, 2018. "Audit quality during the global financial crisis: The investors’ perspective," Research in International Business and Finance, Elsevier, vol. 45(C), pages 94-105.
  91. Pascu Ana-Maria, 2013. "Study on Quality in the Accounting Profession in General, and in Audit, in particular, through the Perspective of Taking Responsibility," EuroEconomica, Danubius University of Galati, issue 1(32), pages 108-123, May.
  92. Yousef Jahmani & Suman Niranjan, 2015. "Earnings Management, Weak Internal Controls, And Firm Size," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(2), pages 51-64.
  93. Shyam Sunder & Karim Jamal, 2006. "Regulation, Competition and Independence in a Certification Society: Financial Reports Vs. Baseball Cards," Yale School of Management Working Papers amz2578, Yale School of Management, revised 01 Jun 2007.
  94. Ahmad Ibrahim Karajeh & Mohd Yussoff B. Ibrahim, 2017. "Impact of Audit Committee on the Association Between Financial Reporting Quality and Shareholder Value," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 14-19.
  95. Dung Viet Tran & M. Kabir Hassan & Reza Houston, 2020. "Discretionary loan loss provision behavior in the US banking industry," Review of Quantitative Finance and Accounting, Springer, vol. 55(2), pages 605-645, August.
  96. Maria I. Kyriakou & Konstantina Tsoktouridou, 2021. "Association Between Discretionary Accruals and Audit Fees and the Role of the Size of the Audit Firm: European Evidence," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 27(3), pages 185-196, August.
  97. Reshma Kumari Tiwari & Jasojit Debnath, 2021. "Joint Provision of Non-audit Services to Audit Clients: Empirical Evidences from India," Vikalpa: The Journal for Decision Makers, , vol. 46(3), pages 153-165, September.
  98. Usman Sattar & Sohail Ahmad Javeed & Rashid Latief, 2020. "How Audit Quality Affects the Firm Performance with the Moderating Role of the Product Market Competition: Empirical Evidence from Pakistani Manufacturing Firms," Sustainability, MDPI, vol. 12(10), pages 1-20, May.
  99. Yahn-Shir Chen & Yi-Fang Yang & I-Ching Huang, 2021. "Effects Of Increased Competition On Smallsized Auditors In Taiwan: Fight Or Flight?," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 15(1), pages 1-17.
  100. Benjamin T. Albersmann & Daniela Hohenfels, 2017. "Audit Committees and Earnings Management – Evidence from the German Two-Tier Board System," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 18(2), pages 147-178, May.
  101. Jeremy Burke & Angela A. Hung & Jack Clift & Steven Garber & Joanne K. Yoong, 2015. "Impacts of Conflicts of Interest in the Financial Services Industry," Working Papers WR-1076, RAND Corporation.
  102. Marta Fernández-Barcala & Manuel González-Díaz & Juan Prieto-Rodríguez, 2010. "Hotel Quality Appraisal on the Internet: A Market for Lemons?," Tourism Economics, , vol. 16(2), pages 345-360, June.
  103. Ojo, Marianne, 2009. "Regulating non audit services: Towards a principles based approach to regulation," MPRA Paper 19408, University Library of Munich, Germany.
  104. Ferdinand A. Gul & Judy Tsui & Dan S. Dhaliwal, 2006. "Non‐audit services, auditor quality and the value relevance of earnings," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(5), pages 797-817, December.
  105. Barnes, Paul, 2013. "The effects on financial statements of the litigation cost rule in a civil action for negligence against the auditor," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(2), pages 170-182.
  106. Alex Chu & Xingqiang Du & Guohua Jiang, 2011. "Buy, Lie, or Die: An Investigation of Chinese ST Firms’ Voluntary Interim Audit Motive and Auditor Independence," Journal of Business Ethics, Springer, vol. 102(1), pages 135-153, August.
  107. Mohamed Khalil & Aydin Ozkan, 2016. "Board Independence, Audit Quality and Earnings Management: Evidence from Egypt," Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 15(1), pages 84-118, April.
  108. Lennox, Clive & Wang, Zi-Tian & Wu, Xi, 2018. "Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 21-40.
  109. Lisic, Ling Lei & Silveri, Sabatino (Dino) & Song, Yanheng & Wang, Kun, 2015. "Accounting fraud, auditing, and the role of government sanctions in China," Journal of Business Research, Elsevier, vol. 68(6), pages 1186-1195.
  110. Thomas C. Omer & shelley@unl.edu & Frances M. Tice, 2020. "Do Director Networks Matter for Financial Reporting Quality? Evidence from Audit Committee Connectedness and Restatements," Management Science, INFORMS, vol. 66(8), pages 3361-3388, August.
  111. Anca Diana SUMÄ‚NARU, 2021. "Developing A Conceptual Model Framework On Setting Negotiation Strategies In Audit Decision-Making Processes," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(23), pages 1-11.
  112. Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2017. "Integrated reporting: Is it the last piece of the accounting disclosure puzzle?," Journal of Multinational Financial Management, Elsevier, vol. 41(C), pages 23-46.
  113. Yahn-Shir Chen & Enny Susilowati Mardjono & Yi-Fang Yang, 2020. "Competition and Sustainability: Evidence from Professional Service Organization," Sustainability, MDPI, vol. 12(18), pages 1-15, September.
  114. Beatriz García Osma & Belén Gill‐de‐Albornoz Noguer, 2007. "The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(6), pages 1413-1428, November.
  115. Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2019. "Integrated reporting: An accounting disclosure tool for high quality financial reporting," Research in International Business and Finance, Elsevier, vol. 49(C), pages 13-40.
  116. Sophie Audousset-Coulier, 2009. "L'utilisation des honoraires d'audit pour mesurer la qualité de l'audit : théorie et évidence," Post-Print halshs-00460230, HAL.
  117. Zhang, Ivy Xiying, 2007. "Economic consequences of the Sarbanes-Oxley Act of 2002," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 74-115, September.
  118. Persakis, Anthony & Iatridis, George Emmanuel, 2016. "Audit quality, investor protection and earnings management during the financial crisis of 2008: An international perspective," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 41(C), pages 73-101.
  119. Mohamed Sadok GASSOUMA, 2019. "Abnormal accounting accruals Management by market disciplinary approach: Evidence in Tunisian banks before and after the Arab Revolution," Journal of Finance and Investment Analysis, SCIENPRESS Ltd, vol. 8(2), pages 1-2.
  120. Astami, Emita & Pramono, Agus Joko & Rusmin, Rusmin & Cahaya, Fitra Roman & Soobaroyen, Teerooven, 2024. "Do family ownership and supervisory board characteristics influence audit report lag? A view from a two-tier board context," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 56(C).
  121. Srinidhi, Bin & Lim, Chee Yeow & Hossain, Mahmud, 2009. "Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium," Journal of Contemporary Accounting and Economics, Elsevier, vol. 5(1), pages 34-46.
  122. Mai Dao & Hua-Wei Huang & Jishan Zhu, 2012. "The Effects of Audit Committee Members' Age and Additional Directorships on the Cost of Equity Capital in the USA," European Accounting Review, Taylor & Francis Journals, vol. 22(3), pages 607-643, September.
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