Do Non-Audit Services Compromise Auditor Independence? Further Evidence

By H. Ashbaugh-Skaife, Ryan Lafond, Brian W. Mayhew. 2002

230 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/b23af48bb03be4f4c3e905652c4466bf2042f57b

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Citations in the corpus

The effect of audit adjustments on earnings quality: Evidence from China (2016, background): “For example, a downward adjustment could cause the audited net accruals to become negative when the 3 Studies include: Ashbaugh et al. (2003), Becker et al. (1998), Caramanis and Lennox (2008), Carey and Simnett (2006), Chen et al. (2008, 2011), Chi et al. (2009), Chung and Kallapur (2003), Francis…”
Audit Office Size, Audit Quality and Audit Pricing (2010, unknown): “Following Ashbaugh et al. (2003), we include LAGACCR (lagged total accruals) to control for the”
Do Abnormally High Audit Fees Impair Audit Quality (2010, unknown): “This insignificant coefficient of ABAFEE is in line with the findings of Ashbaugh et al. (2003), who report an insignificant (or weakly significant) coefficient for their audit fee metric, whereas it is inconsistent with the findings of Frankel et al. (2002).”
Investors' Perceptions of Earnings Quality, Auditor Independence, and the Usefulness of Audited Financial Information (2003, result): “Some empirical research supports this contention (e.g., Frankel et al. 2003), while other empirical research does not (e.g., Ashbaugh et al. 2002; DeFond et al. 2002).”
Non-audit Services and Audit Quality: Evidence from Private Firms (2013, methodology): “, 2008) and private firms (Vander Bauwhede and Willekens, 2004) and as a measure of auditor independence (Ashbaugh et al., 2003; Myers et al., 2003; Reynolds et al., 2004).”
Corporate Governance Quality, Audit Fees and Non-Audit Services Fees (2011, background): “…it is not surprising to find an abundance of studies on corporate governance and auditor remuneration in the highly regulated environment of the US (see for example, Ashbaugh et al., 2003; Carcello et al., 2002; Krishnan and Visvanathan, 2009; Larcker and Richardson, 2004; and Zhang et al., 2007).”
Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004, background): “The weak statistical and substantive relation for the pooled sample results is consistent with the conflicting evidence reported in papers such as Frankel et al. (2002), Antle et al. (2002) and Ashbaugh et al. (2003).”
The Effects of Firm-Initiated Clawback Provisions on Earnings Quality and Auditor Behavior (2012, unknown): “To test for the effect of clawback provisions on audit effort as proxied by audit fees and audit report lag (H4), we examine the following model, which is consistent with prior studies on audit fees (e.g., Simunic, 1980; Francis, 1984; Schwartz and Soo, 1996; Ashbaugh-Skaife et al., 2003; Whisenant ”
A Model and Literature Review of Professional Skepticism in Auditing (2009, background): “Results of this research have been somewhat mixed (e.g., for research indicating that nonaudit fees reduce PS, see Frankel et al. 2002; Larcker and Richardson 2004 for the 20 percent of their sample of firms that have weak elements of corporate governance, and Srinidhi and Gul 2006; for research ind”
Geographic Proximity between Auditor and Client: How Does it Impact Audit Quality? (2012, unknown): “We include NAS to control for the effect of non-audit fees on audit quality (Ashbaugh et al. 2003; Chung and Kallapur 2003; Frankel et al. 2002).”
Recent Developments in Corporate Governance: An Overview (2006, background): “11 See also Antle, Gordon, and Narayanmoorthy (2002), Ashbaugh, LaFond, and Mayhew (2003).”
The joint determination of audit fees, non-audit fees, and abnormal accruals (2006, unknown): “(2002) and Ashbaugh et al. (2003).(6) Contrary to Ashbaugh et al. (2003), we find a significant, positive effect of audit fees on abnormal accruals in both the US and UK.”
The effect of accounting comparability on the accrual-based and real earnings management (2016, result): “In order to isolate the incremental effect of accounting comparability on firms’ earnings management from the effects of other determinants, I add various control variables commonly adopted in prior studies (Haw et al., 2004; Ashbaugh et al., 2003; Frankel et al., 2002).”
Economic Consequences of the Sarbanes-Oxley Act of 2002 (2007, unknown): “The Indjs are industry dummies and are defined as in Frankel et al. (2002) and Ashbaugh et al. (2003).23 To be included in the sample for the cross-sectional test, I require that firms have return data from CRSP, financial data from Compustat, compensation data from Execucomp, governance data from…”
CEO Tenure and Earnings Management (2015, unknown): “The control variables in this model are based on prior studies (e.g., Frankel et al., 2002; Ashbaugh et al., 2003; Cheng andWarfield, 2005; Ali et al., 2007; Pan et al., 2013).7 Discretionary Accrualsit ¼ a0þa1 Early Yearsitþa2 CEO Ownershipitþa3 CEO Ageit þa4 LnMVEquityitþa5 MarketBookRatioitþa6…”
Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence (2009, unknown): “The conventional linear discretionary accruals models introduced by Jones (1991) have been widely used in accounting literature to estimate discretionary accruals (e.g., Myers et al. 2003; Ashbaugh et al. 2003; Johnson et al. 2002).”