Nonaudit Services and Earnings Management: UK Evidence*
By Michael J. Ferguson, G. Seow, Danqing Young. 2004
198 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/70f8b35967c599ffe1594336b076a1bb2151d531
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In Accounting
- Martin Walker
- Xi Wu
- Clive Lennox
- Weili Ge
- Tianyu Zhang
- Catherine Schrand
- Patricia M. Dechow
- Wuchun Chi
In Strategy and Management
- Martin Walker
- Xi Wu
- Clive Lennox
- Weili Ge
- Tianyu Zhang
- Catherine Schrand
- Patricia M. Dechow
- Wuchun Chi
Citations in the corpus
- Economic Consequences of the Sarbanes-Oxley Act of 2002 (2007, unknown): “I redefine Nonaudit as the logarithm of total nonaudit fees minus fees for tax related services (Ferguson et al., 2004; Ashbaugh et al., 2003).”
- Non-audit Services and Audit Quality: Evidence from Private Firms (2013, methodology): “Economic bonding creates incentives for the audit firm to act opportunistically and to handle conflicts in a way that benefits the client (Ferguson et al., 2004; Antle et al., 2006).”
- Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “…(e.g., audit versus nonaudit), sample firms, and specific measure of accruals quality (Frankel et al., 2002; Ashbaugh et al., 2003; Chung and Kallapur, 2003; Gul et al., 2003; Ferguson et al., 2004; Larcker and Richardson, 2004; Francis and Ke, 2006; Ruddock et al., 2006; Gul and Srinidhi, 2007).”
- Client importance and audit partner independence (2012, background): “Ferguson et al. (2004) examine UK data and find that client importance is positively associated with absolute abnormal accruals and incidence of restatements.”
- Auditor Independence and Audit Quality (2015, background): “Ferguson, Seow, and Young (2004) use both restatement and the likelihood of being targeted by regulatory investigations in the United Kingdom as proxies.”
- The effect of audit adjustments on earnings quality: Evidence from China (2016, background): “On the other hand, some auditing studies use absolute accruals without reporting any results for signed accruals (e.g., Ferguson et al., 2004; Johnson et al., 2002).”