a potential threat to auditor independence. One of these threats is the employment of an ex-auditor by a client company … institutional) perceived the employment of a former auditor by an audit client as a threat to the independence of the audit firm and … investors demonstrated significantly greater levels of concern about issues related to auditor independence. Although there were …

independence because of the need to protect auditor reputation. Further analysis shows that the negative association between … which suggests an overall improvement in auditor independence after the program, ceteris paribus …

The aim of this paper is to examine the impact of auditor reputation (i.e. size of audit firm) on auditor independence …

This study investigates whether auditors' independence was compromised by client audit fee pressures during the … independence for clients capable of exerting audit fee pressure, but this effect was restricted to 2008, the heart of the recession …

auditor independence and belief about the impairment effect of nonaudit services on auditor independence and with companies …

-audit services provided by auditors can compromise auditor independence. But different from the expectation that the provision of non …-audit services by external auditors affects auditor independence, previous studies have shown inconsistent results. What could be the … non-audit services. However, not all non-audit services sales compromise auditor independence. This study analyzed and …

bonus compensation and the independence of outside directors and auditors in mitigating potential bonus …-increasing accounting choices by managers. In line with prior research, auditor independence is proxied by the amount of non-audit service … fees received, whereas outside director independence is captured by whether outside directors receive earnings …