Ghosh, Aloke; Kallapur, Sanjay; Moon, Doocheol - In: Journal of Accounting and Public Policy 28 (2009) 5, pp. 369-385
This study provides evidence on whether auditor independence-in-appearance, proxied by earnings response coefficients, is related to the non-audit fee ratio (non-audit to total fees from a client) or client importance (total fees from a client as a percentage of the total revenues of the audit...
