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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

Nonaudit services, audit committee characteristics and accruals quality in Malaysia

Wan Zurina Nik Abdul Majid; Effiezal Aswadi bn Abdul Wahab - In: Asian journal of accounting research 7 (2022) 2, pp. 146-162

Persistent link: https://www.econbiz.de/10013330672

Abschlussprüfer und Bilanzpolitik der Mandanten : Eine empirische Analyse des deutschen Prüfungsmarktes

Zimmermann, Ruth-Caroline (contributor) - 2008

Einführung -- Einführung -- Grundlagen der Unabhängigkeit und Bilanzpolitik -- Institutioneller Rahmen und Regulierung … der Unabhängigkeit -- Modelltheoretische Ergebnisse zur Unabhängigkeit -- Bilanzpolitik -- Bisherige empirische Ergebnisse … zur Unabhängigkeit und Bilanzpolitik -- Empirische Modelle zu Prüferhonoraren, Prüferunabhängigkeit und Bilanzpolitik …

Persistent link: https://www.econbiz.de/10013516959

Abnormal audit fees and audit quality : Australian evidence

Hossain, Sarowar; Wang, Jenny Jing - In: Australian journal of management 48 (2023) 3, pp. 596-624

Persistent link: https://www.econbiz.de/10014326169

Auditing in China

Chong, H. Gin - In: The journal of corporate accounting & finance 19 (2007/08) 6, pp. 49-54

Persistent link: https://www.econbiz.de/10003766274

Auditors' organizational form, legal liability, and reporting conservatism : evidence from China

Firth, Michael Anthony; Mo, Phyllis Lai Lan; Wong, … - In: Contemporary accounting research : a journal of the … 29 (2012) 1, pp. 57-93

Persistent link: https://www.econbiz.de/10009549336

Rotate back or not after mandatory audit partner rotation?

Firth, Michael Anthony; Rui, Oliver Meng; Wu, Xi - In: Journal of accounting and public policy 31 (2012) 4, pp. 356-373

Persistent link: https://www.econbiz.de/10009624420

Dysfunctional auditing behaviour : empirical evidence on auditors' behaviour in Macau

Yuen, Desmond C. Y.; Law, Philip K. F.; Lu, Chan; Guan, … - In: International journal of accounting and information … 21 (2013) 3, pp. 209-226

Persistent link: https://www.econbiz.de/10009789728

Capital verification and auditor liability : evidence from China

Lu, Yingfa; Mitchell, Falconer; Pong, Chris - In: Managerial auditing journal 30 (2015) 6/7, pp. 657-680

Persistent link: https://www.econbiz.de/10011402598

Hong Kong auditing : economic theory and practice

Gul, Ferdinand A.; Fung, Simon Y. K. - 2014 - 3. ed.

Persistent link: https://www.econbiz.de/10010464249