Auditor independence: evidence on the joint effects of auditor tenure and nonaudit fees

By Ferdinand A. Gul, B. Jaggi, Gopal V. Krishnan. 2007

267 citations recorded by the source corpus.

This study examines whether the impact of nonaudit fees on auditor independence is contingent on auditor tenure. The results, based on a sample of 4,720 U.S. firms for the years 2000 and 2001, show...

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/384ba697e7f1038bfe4699a731750d7a95e2feac

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Citations in the corpus

How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China (2012, background): “Many recent studies examine whether longer auditor tenure is associated with reduced (actual) financial reporting quality (FRQ) or audit quality (AQ), either at the audit firm level (Geiger and Raghunandan, 2002; Johnson et al., 2002; Myers et al., 2003; Carcello and Nagy, 2004; Gul et al., 2007; Kn”
Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence (2009, background): “Gul et al. (2007) find that non-audit fees (but not audit fees) are associated with poorer audit quality in terms of higher discretionary current accruals for firms with short auditor tenure.”
Auditor Independence and Audit Quality (2015, background): “Gul, Jaggi, and Krishnan (2007) report that NAS are positively related to accruals when auditor tenure is short and client size is small.”
Audit quality, debt financing, and earnings management: Evidence from Jordan (2017, background): “Moreover, Gul et al. (2007) showed a positive relationship between non-audit fees (NAF) and auditor independence (proxied by discretionary current accruals) for companies with short auditor tenure (not more than three years).”