Auditor Independence in a Private Firm and Low Litigation Risk Setting

作者: Ole-Kristian Hope , John Christian Langli

DOI: 10.2308/ACCR.2010.85.2.573

关键词:

摘要: We examine the issue of auditor independence in a unique setting. Specifically, we test for auditor independence impairment among (1) private client firms, for which the risk of auditor …

参考文章(56)
Janis Berzins, Øyvind Bøhren, Pål Rydland, Corporate finance and governance in firms with limited liability: Basic characteristics Social Science Research Network. ,(2008) , 10.2139/SSRN.2294269
A. Rashad Abdel-Khalik, Ira Solomon, Research opportunities in auditing : the second decade American Accounting Association, Auditing Section. ,(1988)
Jeff P. Boone, Inder K. Khurana, K. K. Raman, Audit Firm Tenure and the Equity Risk Premium Journal of Accounting, Auditing & Finance. ,vol. 23, pp. 115- 140 ,(2008) , 10.1177/0148558X0802300107
Johnson Marilyn F, Frankel Richard M, Nelson Karen K, The Relation Between Auditors' Fees for Non-Audit Services and Earnings Quality ,(2010)
Jong-Hag Choi, Jeong-Bon Kim, Yoonseok Zang, The Association between Audit Quality and Abnormal Audit Fees Social Science Research Network. ,(2006) , 10.2139/SSRN.848067
Anwer S. Ahmed, Scott Duellman, Ahmed M. Abdel-Meguid, The Sarbanes Oxley Act, Auditor Independence and Accounting Accruals: An Empirical Analysis Social Science Research Network. ,(2006) , 10.2139/SSRN.887364
Cristi A. Gleason, Lillian F. Mills, Do Auditor-Provided Tax Services Improve the Estimate of Tax Expense? Social Science Research Network. ,(2007) , 10.2139/SSRN.977973
Allen T. Craswell, Does the Provision of Non‐Audit Services Impair Auditor Independence? International Journal of Auditing. ,vol. 3, pp. 29- 40 ,(1999) , 10.1111/1099-1123.00047
Hyeesoo Chung, Sanjay Kallapur, Client Importance, Nonaudit Services, and Abnormal Accruals The Accounting Review. ,vol. 78, pp. 931- 955 ,(2003) , 10.2308/ACCR.2003.78.4.931
Haim Falk, Bernadette Lynn, Stuart Mestelman, Mohamed Shehata, Auditor independence, self-interested behavior and ethics: some experimental evidence Journal of Accounting and Public Policy. ,vol. 18, pp. 395- 428 ,(1999) , 10.1016/S0278-4254(99)00012-5