Auditor Independence and Fee Dependence

By A. Craswell, Donald J. Stokes, Jane Laughton. 2002

454 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/0ac020e3f331f04fcf51846cace76817bbb32534

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Citations in the corpus

Nonaudit Services and Earnings Conservatism: Is Auditor Independence Impaired?* (2006, result): “5. The absence of any relation between the extent of NAS and auditor reporting is consistent with broader evidence suggesting that measures of fee dependence are not associated with a lower probability of issuing a qualified audit report ( Craswell, Stokes, and Laughton 2002 ).”
Disclosure of fees paid to auditors and the market valuation of earnings surprises (2006, unknown): “In related research, DeFond, Raghunandan, and Subramanyam (2002) and Craswell, Stokes, and Laughton (2002) document that nonaudit services have no effect on the auditor’s likelihood of issuing a going concern opinion.”
How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China (2012, methodology): “We include the control variables based on their use in related studies (Chen et al., 2001; Craswell et al., 2002; DeFond et al., 2000; Krishnan, 1994) and that capture the unique institutional characteristics of China.”
Non-audit Services and Audit Quality: Evidence from Private Firms (2013, background): “The exceptions are Ruddock et al. (2006) and Craswell et al. (2002), whose studies are based on Australian data, and Hay et al. (2006a), who use data from New Zealand.”
Client importance and audit partner independence (2012, background): “Craswell et al. (2002) examine Australian data and fail to find that client importance is associated with the issuance of qualified audit reports.”
Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon? (2014, unknown): “…and Reynolds and Francis (2001), audit researchers have changed the level of analysis of auditor behavior from the audit firm (firm) to the audit office (office) (e.g., Craswell et al. 2002; Chung and Kallapur 2003; Krishnan 2005; Gaver and Paterson 2007; Francis and Yu 2009; Choi et al. 2010).”
Non-Audit Services and Auditor Independence: New Zealand Evidence (2006, unknown): “Based on DeBerg et al. (1991), we identify a matched company for each company that changed auditors according to comparable size, earnings before interest and tax, and leverage ratio.”
The association between audit committees, compensation incentives, and corporate audit fees (2007, unknown): “1 See, for example, Carcello et al. (2002), Craswell et al. (2002) , Felix et al. (2001), Frankel et al. (2002),”
Audit Office Size, Audit Quality and Audit Pricing (2010, background): “…small or large, may not bear the full amount of reputation losses associated with an audit failure because a substantial portion of the 7 Please refer to Reynolds and Francis (2000), Craswell et al. (2002), Ferguson et al. (2003), Francis et al. (2005 and 2006), and Francis (2004) for example.”