Do Nonaudit Services Compromise Auditor Independence? Further Evidence

By Hollis Ashbaugh, Ryan Lafond, Brian W. Mayhew. 2003

1,442 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/b25434b82c42d110570248af8abeeaba0c4477f6

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In Accounting

1. Jere R. Francis
2. W. Robert Knechel
3. Jeong‐Bon Kim
4. Ebraheem Saleem Salem Alzoubi
5. Clive Lennox
6. C. Lim
7. Donghui Wu
8. Gerald J. Lobo

In Strategy and Management

1. Ebraheem Saleem Salem Alzoubi
2. Jere R. Francis
3. Weili Ge
4. Tobias Svanström
5. C. Lim
6. W. Robert Knechel
7. Jeong‐Bon Kim
8. Dechun Wang

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…”
• Economic Consequences of the Sarbanes-Oxley Act of 2002 (2007, neutral): “I redefine Nonaudit as the logarithm of total nonaudit fees minus fees for tax related services (Ferguson et al., 2004; Ashbaugh et al., 2003).”
• Drivers behind the monitoring effectiveness of global institutional investors: Evidence from earnings management (2016, neutral): “(2011) and Ashbaugh et al. (2003). Total current accruals (ACC) is calculated as ACC it = (ΔCA it – ΔCL it) – (ΔCash it – ΔSTD it + ΔDEP it) where CA : Total current assets CL : Total current liabilities Cash : Cash and cash equivalents STD : Short-term debt included in current liabilities DEP : Dep”
• Do Auditors Price Audit Committee's Expertise? The Case of Accounting Vs. Non-Accounting Financial Experts (2009, positive): “These results are consistent with the results in Ashbaugh et al. (2003). Also, consistent with expectations, fees are higher for firms with more”
• The Effects of Firm-Initiated Clawback Provisions on Earnings Quality and Auditor Behavior (2012, result): “(4), is similar to those used by prior studies on internal control weakness (e.g., Ashbaugh-Skaife et al., 2007; Doyle et al., 2007; Hoitash et al., 2009): ICW404it ¼ a0þa1 Clawbackitþa2 Af terClawbackitþb1 Sizeitþb2 Growthit þb3 Segmentitþb4 Lossitþb5 Foreignitþb6 Mergeritþb7 Restructureitþb8Audito”
• Auditor Choice and Audit Fees in Family Firms: Evidence from the S&P 1500 (2013, background): “will affect auditor choices and audit fees (Carcello et al. 2002; Ashbaugh et al. 2003; Gul, Chen, and Tsui 2003).”