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Auditor Independence in a Private Firm and Low Litigation Risk Setting

Hope, Ole-Kristian - 2009

We examine the issue of auditor independence in a unique setting. Specifically, we test for auditor independence impairment among (1) private client firms, for which the risk of auditor reputation loss is lower than for publicly traded firms, and (2) in a low litigation environment (i.e.,...

Persistent link: https://www.econbiz.de/10013158073

Auditor Reputation and Auditor Independence in an Emerging Market

Muhamad Sori, Zulkarnain - 2006

The aim of this paper is to examine the impact of auditor reputation (i.e. size of audit firm) on auditor independence. Questionnaire and interview survey were employed to seek the perceptions of senior managers of Malaysian audit firms, banks and public listed companies. Consistent with prior...

Persistent link: https://www.econbiz.de/10012734713

Political Economy, Client Economic Importance and Auditor Independence : Some Evidence from Chinese Non-Big 4 Auditors

Gul, Ferdinand A. - 2007

This paper shows that politically connected non-Big 4/5 auditors are associated with lower levels of audit quality (proxied by the level of abnormal non-core earnings and the proportion of modified audit opinions) than firms with no political connections. We also show that more economically...

Persistent link: https://www.econbiz.de/10012730459

Do Regulations Limiting Management Influence Over Auditors Improve Audit Quality? Evidence from China

Chi, Wuchun - 2013

We use data from China to examine whether regulations that limit management influence over auditors improve audit … quality. China's State-owned Assets Supervision and Administration Commission of the State Council (SASAC) issued two rules in …

Persistent link: https://www.econbiz.de/10013089427

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

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

An Analysis of Auditing Environment and Modified Audit Opinions in China : Underlying Reasons and Lessons

Su, Xijia; Chen, Shimin; Wang, Zhenglin - 2006

One of the most notable changes that economic reform in China has brought about is the revival of its accounting … evidence, the motivating forces and underlying reasons behind the large number of MAOs in China. First, we review important … the large number of MAOs that implicate both auditors and preparers in China. This study not only facilitates our …

Persistent link: https://www.econbiz.de/10014060470

Is Mandated Independence Necessary for Audit Quality?

Jamal, Karim - 2013

Independence (in fact as well as in appearance) is widely thought to be necessary for the quality of audits, and audit quality is often equated with independence. Private incentives to demand (and supply) independent certification of financial statements are thought to be insufficient, thus the...

Persistent link: https://www.econbiz.de/10013093741

Auditor Independence Revisited : The Effects of SOX on Auditor Independence

Anandarajan, Asokan - 2013

Much has been written about Section 404 of the Sarbanes Oxley Act, especially the great expense that it inflicts upon SEC registrants preparing their annual reports. Less remarked on, though, is whether the restrictions that SOX imposes on the auditing profession in its relationship to its...

Persistent link: https://www.econbiz.de/10013072356

Departing and Incoming Auditor Incentives, and Auditor-Client Misalignment under Mandatory Auditor Rotation : Evidence from Korea

Bae, Gil S. - 2020

In this paper we provide evidence on specific factors that could affect audit quality under mandatory rotation, using data from Korea where mandatory auditor rotation was put into effect in 2006. We find no evidence supporting the “Brillo pad effect” (the argument that departing auditors...

Persistent link: https://www.econbiz.de/10012857027

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