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Auditor Independence and the Likelihood of a GAAP Violation

Sinha, Praveen - 2008

This paper examines whether auditor independence is compromised resulting in poor quality audit when auditors provide substantial non-audit services to their clients. Prior studies have used abnormal discretionary accruals, financial restatements, the likelihood of issuing a qualified opinion,...

Persistent link: https://www.econbiz.de/10012724202

Are Regulatory Mandate and Independence Necessary for Audit Quality?

Jamal, Karim - 2013

Two key assumptions underlying the regulation of U.S. financial reporting are the need to mandate the certification of … financial statements, and to require that this certification be performed by independent auditors. Private incentives to demand … completely independent certification agencies. Our results suggest that the assumption that private incentives are insufficient …

Persistent link: https://www.econbiz.de/10012710852

A Comparative Assessment of EU, UK, French, Australian and Japanese Responses to Auditor Independence : The Case of Non-Audit Tax Services

Ainsworth, Richard Thompson - 2019

collapse attributable to widespread accounting failure? This paper considers global changes in the regulation of the statutory … provide enough oversight of the auditor in tax matters so that security regulation can be relaxed …

Persistent link: https://www.econbiz.de/10014056013

Tax Services as a Trojan Horse in the Auditor Independence Provisions of Sarbanes-Oxley

Barrett, Matthew J. - 2006

This article argues that the failure of the Sarbanes-Oxley Act of 2002 (SOx) to prohibit auditors for public companies from also providing tax services to audit clients or their executives and selling tax shelters to anyone remains a Trojan horse that threatens both the investing public and the...

Persistent link: https://www.econbiz.de/10014062143

Non-Audit Services and Auditor Independence : Norwegian Evidence

Zhang, Yu (Elli) - 2015

We examine the effect on auditor independence of auditors providing non-audit services in the Norwegian audit market. We report the results of three tests of independence of mind and one test of independence in appearance. These tests find that there is a positive relationship between audit fees...

Persistent link: https://www.econbiz.de/10013035736

PCAOB audit regulation a decade after SOX : where it stands and what the future holds

Palmrose, Zoe-Vonna - In: Accounting horizons : a quarterly publication of the … 27 (2013) 4, pp. 775-798

Persistent link: https://www.econbiz.de/10010244058

Auditor commitment and turnover intentions following negative inspection findings : the effects of regulator enforcement style and firm response

Martinow, Kristian; Moroney, Robyn A.; Harding, Noel - In: Auditing : a journal of practice & theory 39 (2020) 4, pp. 143-165

Persistent link: https://www.econbiz.de/10012405710

Auditing the auditors : Has the establishment of the audit oversight board affected audit quality?

Hashanah Ismail; Ung Chui Theng - In: International journal of economics and financial issues … 5 (2015) 1, pp. 360-365

Persistent link: https://www.econbiz.de/10011691159

Lobbying and audit regulation in the EU

Gros, Marius; Worret, Daniel - In: Accounting in Europe 13 (2016) 3, pp. 381-403

Persistent link: https://www.econbiz.de/10012154581

Audit quality and regulation

Knechel, W. Robert - In: International journal of auditing : IJA 20 (2016) 3, pp. 215-223

Persistent link: https://www.econbiz.de/10011618185