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The cost of independence : evidence from companies' decisions to dismiss audit firms as tax-service providers

Cook, Kirsten A.; Kim, Kevin; Omer, Thomas C. - In: Accounting horizons : a quarterly publication of the … 34 (2020) 2, pp. 83-107

Persistent link: https://www.econbiz.de/10012297560

Auditor fees, discretionary book-tax differences, and tax avoidance

Kraft, Anastasia; Lopatta, Kerstin - In: International journal of economics and accounting : IJEA 7 (2016) 2, pp. 127-155

Persistent link: https://www.econbiz.de/10011636122

Involvement in offshore financial centers and audit fees : evidence from US multinational firms

Ge, Wenxia; Kim, Jeong-bon; Li, Tiemei; Zhang, Sanjian - In: The European accounting review 32 (2023) 4, pp. 995-1023

Persistent link: https://www.econbiz.de/10014413948

Financial restatements, audit fees, and the moderating effect of CFO turnover

Feldmann, Dorothy A.; Read, William J.; Abdolmohammadi, … - In: Auditing : a journal of practice & theory 28 (2009) 1, pp. 205-223

Persistent link: https://www.econbiz.de/10003863462

Non-audit services and financial reporting quality : evidence from 1978 - 1980

Koh, Kevin; Rajgopal, Shivaram; Srinivasan, Suraj - 2011 - Rev.

We provide evidence on the long standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978-80 Using this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors...