Does the Provision of Nonaudit Services Affect Investor Perceptions of Auditor Independence

By Jayanth K. Krishnan, Heibatollah Sami, Yinqi Zhang. 2005

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Audit and non-audit fees and capital market perceptions of auditor independence (2009, background): “Although prior studies provide some evidence on independence-in-appearance (Higgs and Skantz, 2006; Krishnan et al., 2005; Francis and Ke, 2006), they do not compare the relative importance of non-audit fee ratio and client importance.”
The Demand for Audit in Private Firms: Recent Large-Sample Evidence from the UK (2014, unknown): “For example, the market response to quarterly earnings surprises has been found to be lower for companies which report higher levels of NAS purchases from their auditor (Krishnan et al., 2005; Francis and Ke, 2006).”
Do Abnormally High Audit Fees Impair Audit Quality (2010, background): “…for the subsample of clients with negative abnormal fees, examining the fee– 2 Some prior studies examine the association between abnormal (audit, non-audit, or total) fees and audit quality or earnings response coefficient (e.g., DeFond et al. 2002; Higgs and Skantz 2006; Krishnan et al. 2005).”