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Non-Audit Services and Earnings Conservatism : Is Auditor Independence Impaired?

Ruddock, Caitlin M. S.; Taylor, Sarah J.; Taylor, Stephen L. - 2006

We examine whether the provision of non-audit services (NAS) by incumbent auditors is associated with a reduction in the extent of "news-based" earnings conservatism (i.e., the differential extent to which earnings reflect bad news on a timely basis). Reduced earnings conservatism is expected to...

Persistent link: https://www.econbiz.de/10014057660

Jahresabschluß und Jahresabschlußprüfung : Probleme, Perspektiven, internationale Einflüsse; Festschrift zum 60. Geburtstag von Jörg Baetge

Fischer, Thomas R. (ed.); Baetge, Jörg (honouree) - 1997

Persistent link: https://www.econbiz.de/10000969977

Non-audit services and the value relevance of accounting information : a case study

Fan, Hung-shu; Chen, Ching-lung; Jung, Tyson - In: International journal of revenue management : IJRM 4 (2010) 1, pp. 92-117

Persistent link: https://www.econbiz.de/10003928268

The impact of IFRS implementation, leverage, audit quality, institutional ownership, and managerial ownership towards earnings quality of Indonesian listed companies in LQ-45 index

Ahalik; Hardy, Yeni - In: International journal of applied business and economic … 13 (2015) 1, pp. 183-199

Persistent link: https://www.econbiz.de/10011376140

Managing audits to manage earnings : the impact of diversions on an auditor's detection of earnings management

Luippold, Benjamin L.; Kida, Thomas Edward; Piercey, M. … - In: Accounting, organizations and society : an … 41 (2015), pp. 39-54

Persistent link: https://www.econbiz.de/10010501887

Impact of new UK corporate governance code on earnings quality-evidence from UK FTSE 350 companies

Slatheddine, Trabelsi - In: Inventi impact: retailing & consumer services (2015) 4, pp. 219-223

Persistent link: https://www.econbiz.de/10011477559

Reporting concerns about earnings quality : an examination of corporate managers

Brazel, Joseph F.; Lucianetti, Lorenzo; Schaefer, Tammie J. - In: Journal of business ethics : JBE 171 (2021) 3, pp. 435-457

Persistent link: https://www.econbiz.de/10012546932

Empirical studies on accounting : shareholders' perceptions of earnings quality

Hörner, Sven - 2019

Persistent link: https://www.econbiz.de/10012694682

Impact of audit quality on earnings management : an empirical analysis in the Indian context

Khushboo; Singh, Karamjeet - In: Indian journal of corporate governance 14 (2021) 2, pp. 154-179

Persistent link: https://www.econbiz.de/10012794003

Direct and mediated associations among earnings quality, book-tax differences and the audit quality

Koubaa, Rakia Riguen; Jarboui, Anis - In: Journal of financial reporting & accounting : JFRA 15 (2017) 3, pp. 293-316

Persistent link: https://www.econbiz.de/10011808971

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