The Relation Between Auditors' Fees for Non-Audit Services and Earnings Quality

By Marilyn F. Johnson, Karen K. Nelson, Richard M. Frankel. 2015

953 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/71271c260153e8f900874b8b93bc42bcce769a33

How researchers see this paper

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

Citations in the corpus

The role of internet-related technologies in shaping the work of accountants: New directions for accounting research (2019, background): “Research is needed to understand whether and how this will compromise auditor independence (Frankel, Johnson, and Nelson, 2002).”
The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016, background): “Other possible proxies for audit quality as a limitation of CFO discretion could include an auditor ’ s ﬁ rm-speci ﬁ c knowledge by tenure (Johnson, Khurana, & Reynolds, 2002; Myers, Myers, & Omer, 2003), audit effort (Caramanis & Lennox, 2008), and audit fees (Frankel, Johnson, & Nelson, 2002).”
Audit quality, debt financing, and earnings management: Evidence from Jordan (2017, background): “Geiger and Raghunandan (2002) indicated a significantly higher audit reporting failure in the earlier years of the auditor client association than when auditors have served the same clients for longer tenure periods. Myers et al. (2003) showed that a longer auditor client association is related to a”
The effect of audit adjustments on earnings quality: Evidence from China (2016, background): “…Chen et al. (2008, 2011), Chi et al. (2009), Chung and Kallapur (2003), Francis and Wang (2008), Francis and Yu (2009), Francis et al. (2013), Frankel et al. (2002), Gul et al. (2009, 2013), Larcker and Richardson (2004), Menon and Williams (2004), Myers et al. (2003), Reichelt and Wang…”
Non-audit Services and Audit Quality: Evidence from Private Firms (2013, unknown): “( 2002 ) found support for lower earnings quality in US firms with high levels of NAS, although their findings have proved to be a result of mis-specified models in subsequent studies (Ashbaugh et al , 2003 ; Reynolds et al , 2004 ).”
A new measure of accounting quality (2014, background): “Frankel et al. (2002) document an association between non-audit fees and earnings management.”