Nonaudit Services and Earnings Conservatism: Is Auditor Independence Impaired?*

By Caitlin M. S. Ruddock, S. Taylor, Stephen Taylor. 2006

205 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/4969c65258aa8a5f324a00b3bf60af0c9ca86d2e

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Jeong‐Bon Kim
2. Tobias Svanström
3. David F. Larcker
4. Scott A. Richardson
5. Jong-Hag Choi
6. P. E. Yeung
7. Yoonseok Zang
8. Sandy Klasa

In Finance

1. Tobias Svanström
2. Scott A. Richardson
3. David F. Larcker
4. Jeong‐Bon Kim
5. P. E. Yeung
6. Sandy Klasa
7. Jong-Hag Choi
8. Yoonseok Zang

Citations in the corpus

• A Model and Literature Review of Professional Skepticism in Auditing (2009, background): “Results of this research have been somewhat mixed (e.g., for research indicating that nonaudit fees reduce PS, see Frankel et al. 2002; Larcker and Richardson 2004 for the 20 percent of their sample of firms that have weak elements of corporate governance, and Srinidhi and Gul 2006; for research ind”
• Do Abnormally High Audit Fees Impair Audit Quality (2010, background): “…Chung and Kallapur 2003; Larcker and Richardson 2004), restatements of financial statements (e.g., Kinney et al. 2004; Raghunandan et al. 2003), the propensity to issue going-concern opinions (e.g., Craswell et al. 2002; DeFond et al. 2002), and news-dependent conservatism (Ruddock et al. 2006).”
• Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004, methodology): “Ruddock et al. (2003) using a sample of 4,708 Australian firm-year observations from 1993-2000 find no association between measures of accounting”
• Corporate Suppliers and Customers and Accounting Conservatism (2012, background): “Ruddock et al. (2006), however, find little empirical support that higher than expected non-audit services compromise auditors’ bargaining power and result in greater conservatism.”
• Non-audit Services and Audit Quality: Evidence from Private Firms (2013, background): “Most of those studies find no support for an association between NAS fees and (i) indicators of earnings management (see Ashbaugh et al., 2003; Chung and Kallapur, 2003; Larcker and Richardson, 2004; Reynolds et al., 2004; Francis and Ke, 2006; Ruddock et al., 2006; Huang et al., 2007) or (ii) going”