The joint determination of audit fees, non-audit fees, and abnormal accruals

By Rick Antle, Elizabeth A. Gordon, Ganapathi S. Narayanamoorthy, Ling Zhou. 2006

390 citations recorded by the source corpus.

Subfields: Accounting, Sociology and Political Science

View Paper: https://www.semanticscholar.org/paper/8e8c4c208f504b9665cd42436e19bed94f2a4e71

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. David F. Larcker
2. Tobias Svanström
3. Edward L. Maydew
4. Scott A. Richardson
5. Stuart L. Gillan
6. Ebraheem Saleem Salem Alzoubi
7. Christine I Wiedman
8. Carol A. Marquardt

In Sociology and Political Science

1. Ebraheem Saleem Salem Alzoubi
2. Scott A. Richardson
3. David F. Larcker
4. Stuart L. Gillan
5. Tobias Svanström

Citations in the corpus

• How are Earnings Managed? An Examination of Specific Accruals (2004, result): “Consistent with this notion, Antle et al. (2002) document a positive association between audit fees and abnormal accruals.”
• Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004, methodology): “With the exception of the research by Kinney et al. (2003) that uses proprietary data, and data from other countries (e.g., U.K. data used in Antle et al., 2002 and Australian data used in Ruddock et al., 2003), this is also a limitation to prior research.”
• Non-Audit Services and Auditor Independence: New Zealand Evidence (2006, neutral): “Consistent with recent studies (Antle et al., 2002; and Whisenant et al., 2003) we also examine the proposition that audit fees and non-audit fees are jointly determined.”
• Conflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling (2006, neutral): “However, these conclusions are controversial (Antle et al., 2002; Ashbaugh, LaFond, Mayhew, 2003; Butler, Leone, & Willenborg, 2002; Chung & Kallapur, 2003; Craswel, Stokes, & Laughton, 2002; Larcker & Richardson, 2004).”
• Non-audit Services and Audit Quality: Evidence from Private Firms (2013, methodology): “…been used in prior studies (DeFond and Jiambalvo, 1994; Ashbaugh et al., 2003; Larcker and Richardson, 2004; Vander Bauwhede and Willekens, 2004; Antle et al., 2006; Lim and Tan, 2007; Chen et al., 2008) and then report on a unique measure of manager-perceived audit quality that has not…”
• The Changing Role of Auditors in Corporate Tax Planning (2005, background): “8 In the accounting literature, numerous papers study the market for auditors (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;…”
• Audit quality, debt financing, and earnings management: Evidence from Jordan (2017, background): “Furthermore, previous literature showed a significant positive relationship between AF and discretionary accruals, indicating that an increase in AF causes an increase in discretionary accruals (Antle et al., 2006; Lin & Hwang, 2010; Lin et al., 2006).”