Professional Service Fees and Auditor Objectivity

By J. Reynolds, D. Deis, Jere R. Francis. 2004

282 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/4ee2ddc2dedc3ae34b2fed895a581e4d84ecee41

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. Edward L. Maydew
2. Venkataraman M. Iyer
3. Gregory A. Liyanarachchi
4. Leanne C. Gundry
5. E. Bamber
6. Douglas A. Shackelford
7. Tobias Svanström
8. Michelle Hanlon

In Management Information Systems

1. Venkataraman M. Iyer
2. E. Bamber
3. Tobias Svanström

In Strategy and Management

1. Venkataraman M. Iyer
2. Gregory A. Liyanarachchi
3. Leanne C. Gundry
4. E. Bamber
5. Edward L. Maydew
6. Douglas A. Shackelford
7. Tobias Svanström

Citations in the corpus

• Do Abnormally High Audit Fees Impair Audit Quality (2010, unknown): “Firms involved in equity and debt offerings are in a greater need of audit services (Reynolds et al. 2004).”
• The Changing Role of Auditors in Corporate Tax Planning (2005, background): “…(e.g., Antle et al., 2002; Whisenant, 2003), auditing and the capital markets (e.g., Francis et al., 1999; Francis and Ke, 2004) and auditor independence (e.g., Antle, 1984; Ashbaugh et al., 2003; DeFond et al., 2002; Frankel et al., 2002; Kinney et al., 2004; Reynolds et al., 2004; Simunic, 1984).”
• Non-audit Services and Audit Quality: Evidence from Private Firms (2013, methodology): “The proportion of NAS fees to total fees captures the relative value of NAS in relation to total fees paid to the audit firm, and this ratio is widely used (DeFond et al., 2002; Ashbaugh et al., 2003; Ferguson et al., 2004; Reynolds et al., 2004; Huang et al., 2007).”
• Disclosure of fees paid to auditors and the market valuation of earnings surprises (2006, unknown): “However, Ashbaugh et al. (2003), Chung and Kallapur (2003), Francis and Ke (2003), Larcker and Richardson (2004), and Reynolds, Deis, and Francis (2004) , report evidence that this is not the case, or that the results in Frankel et al. (2002) are driven by subsets of firms and do not generalize to ”
• Time budget pressure, auditors' personality type, and the incidence of reduced audit quality practices (2007, background): “, 2001; Krishnan, 2003), information credibility (Beatty, 1989; Jang and Lin, 1993), and information quality (Frankel et al., 2002; Kinney and Libby, 2002; Reynolds et al., 2004).”