An Empirical Analysis of Auditor Independence in the Banking Industry

By Kiridaran Kanagaretnam, Gopal V. Krishnan, Gerald J. Lobo. 2010

292 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/ce95ba7ae4ed00e465560ad78f95b1151302372b

How researchers see this paper

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In Accounting

1. Stergios Leventis
2. Mikhail Pevzner
3. W. Robert Knechel
4. Lingzi Lin
5. Nopmanee Tepalagul
6. Uma Velury
7. Stephen Owusu-Ansah
8. Lori B. Shefchik

In Finance

1. Stergios Leventis
2. Stephen Owusu-Ansah
3. W. Robert Knechel
4. Michael L. Ettredge
5. Han Yi
6. Yang Xu
7. Vassiliki Grougiou
8. Marwa Elnahass

Citations in the corpus

• Fee Pressure and Audit Quality (2014, unknown): “9 An alternative perspective is offered by recent studies that suggest that abnormally high audit fees threaten auditor independence (Choi et al., 2010; Kanagaretnam et al., 2010).”
• Fair Value Measurements and Audit Fees: Evidence from the Banking Industry (2014, methodology): “been used as a baseline audit fee model in another study of the banking industry (Kanagaretnam et al. 2010).”
• Effects of International Institutional Factors on Earnings Quality of Banks (2014, unknown): “As expected, LCO and LOANS are positively associated with LLP, consistent with the evidence reported in Kanagaretnam et al. (2008).”
• Religiosity and Earnings Management: International Evidence from the Banking Industry (2014, unknown): “Following Beatty et al. (2002), Altamuro and Beatty (2010), and Kanagaretnam et al. (2010b), we include several bank-level variables (X) to control for cross-sectional differences in bank characteristics that may influence the relationship between religion and benchmark beating.”
• Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks (2016, background): “Engel, 1996; Kanagaretnam et al., 2010).”
• Auditor Independence and Audit Quality (2015, background): “Based on our review, we note only two studies have examined auditor independence and audit quality in the financial services industry (Gaver & Paterson, 2007; Kanagaretnam et al., 2010).”
• Corporate social responsibility and earnings management in U.S. banks (2014, methodology): “Third, prior research shows that EM (Kanagaretnam et al., 2010) and CSR (Prior et al.”
• Audit Quality: Insights from the Academic Literature (2013, background): “For instance, recent studies show that abnormal non-audit fees are positively associated with abnormal loan loss provisions of small banks (Kanagaretnam et al. 2011) and with more negative outcomes of auditor class action litigation (Schmidt 2012).”
• Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis (2012, unknown): “29 The positive relation between excess audit fees and the market reaction to management forecasts is inconsistent with high fees reducing auditor independence, as claimed by Kanagaretnam et al. (2010) among others.”