Auditor independence and non-audit services - ICAEW

More documents

Recommendations

Info

REFERENCESAAA (2001), Twenty Five Years of Audit Research, American AccountingAssociation [available at http://raw.rutgers.edu/raw/aaa/audit/ visited on 28February, 2001]Abbott, L., Parker, S., Peters, G. and Raghunandan, K. (2001), ‘An Investigation ofthe impact of Audit Committee Characteristics on the Relative Magnitude ofNon-audit Service Provision’, SSRN Working Paper.Abdel-Khalik, A.R. (1990), ‘The Jointness of Audit Fees and Demand for MAS: A SelfselectionAnalysis’, Contemporary Accounting Research, 6(2), pp.295-322.ACCA (2001) Annual Report 2000 on Audit Regulation to the Secretary of State forTrade and Industry ACCA, London.Accountancy (1993), October, pp.16-17.Accountancy (1996), October, pp.18-19.Accountancy (1999), ‘Non-audit Fees Shoot Ahead’, October, pp.8-9.Accountancy (2000), ‘Not so Tough at the Top’, October, pp.38-41.Accountancy (2001), ‘Let the Bad Times Roll’, October, pp.70-73.Accountancy Age (2002), ‘Top 50 Firms’ 27 th June 2002, pp.18-19.Agacer, G.M. and Doupnik, T.S. (1991), ‘Perceptions of Auditor Independence: ACross-cultural Study’, International Journal of Accounting, 26, pp.220-237.AICPA (1992), Professional Standards, American Institute of Certified PublicAccountants, New York, NY.AICPA (1997), Serving the Public Interest: A New Conceptual Framework forAuditor Independence, American Institute of Certified Public Accountants,New York, NY.Andersen (2002), Independent Oversight Board – Report 1, Arthur Andersen,www.arthurandersen.com/website.n…/MediaCenterIOBfirstreport!opendocument, March 11Antle, R (1982), ‘The Auditor as an Economic Agent’, Journal of Accounting Research,20(2), pp.503-527.Antle, R (1984), ‘Auditor Independence’, Journal of Accounting Research, 22(1),Spring, pp.1-20.63
Antle, R. and Demski, J.S. (1991), ‘Contracting Frictions, Regulation and the Structureof CPA Firms’, Journal of Accounting Research, 29 Supplement, pp.1-24.Antle, R., Griffin, P.A., Teece, D.J. and Williamson, O.E. (1997), An Economic Analysisof Auditor Independence for a Multi-client, Multi-service Public AccountingFirm, report prepared on behalf of the AICPA in connection with thepresentation to the Independence Standards Board of ‘Serving the Public Interest:A New Conceptual Framework for Auditor Independence’, Berkeley, CA: TheLaw & Economics Consulting Group Inc.Arruñada, B. (1999a), The Economics of Audit Quality: Private Incentives and theRegulation of Audit and Non-audit Services, Kluwer, Dordrecht.Arruñada, B. (1999b), ‘The Provision of Non-audit Services by Auditors: Let theMarket Evolve and Decide’, International Review of Law and Economics, 19,pp.513-531.Ashbaugh, H., LaFond, R. and Mayhew, B.W. (2002), ‘Do Non-Audit ServicesCompromise Auditor Independence? Further Evidence’, Working Paper April,University of Wisconsin.Ashkanasy, N.M. and Windsor, C.A. (1997), ‘Personal and Organizational FactorsAffecting Auditor Independence: Empirical Evidence and Directions for FutureResearch’, Accounting, Organizations and Society, 3, pp.35-48.Barkess, L. and Simnett, R. (1994), ‘The Provision of Other Services by Auditors:Independence and Pricing Issues’, Accounting and Business Research, 24(94),pp.99-108.Bartlett, R.W. (1993), ‘A Scale of Perceived Independence: New Evidence on an OldConcept’, Accounting, Auditing & Accountability Journal, 6(2), pp.52-67.Bartlett, R.W. (1997), ‘Auditor Independence: Five Scenarios Involving PotentialConflicts of Interest’, Research on Accounting Ethics, 3, pp.245-277.Beattie, V. and Fearnley. S. (1998) ‘Auditor Changes and Tendering: UK InterviewEvidence’, Accounting, Auditing and Accountability Journal, 11 (1), pp.72-98.Beattie, V., Brandt, R. and Fearnley, S. (1996), ‘Consulting? More Like Compliance’,Accountancy, 118(1239), November, pp.126-7.Beattie, V., Fearnley, S. and Brandt, R. (1998) ‘Auditor Independence and theExpectations Gap: Some Evidence of Changing User Perceptions’ Journal ofFinancial Regulation and Compliance, 6 (2), pp.159-170.Beattie, V., Fearnley, S. and Brandt, R. (1999), ‘Perceptions of Auditor Independence:U.K. Evidence’, Journal of International Accounting, Auditing & Taxation,8(1), pp.67-107.64
Page 5 and 6:
LIST OF TABLESPage3.1 Definitions a
Page 7 and 8:
LIST OF ABBREVIATIONSACCAAICPAAPBAR
Page 9 and 10:
Auditor Independence and Non-audit
Page 11 and 12:
2.2 Current regulatory frameworks:
Page 13 and 14:
There is limited evidence that, in
Page 15 and 16:
firms have, over the last 10 years,
Page 17 and 18:
CHAPTER 2AUDITOR INDEPENDENCE2.1 In
Page 19 and 20:
low cost strategies to protect and/
Page 21 and 22:
• the costs of auditor switching
Page 23 and 24:
Johnstone, Sutton and Warfield (200
Page 25 and 26: estrictive. Nevertheless, these stu
Page 27 and 28: 3.3 Independence in professional an
Page 29 and 30: Table 3.1 (cont.): Definitions and
Page 31 and 32: followed by a detailed set of rules
Page 33 and 34: Provision of some of these services
Page 35 and 36: There is a significant self-review
Page 37 and 38: of taking management decisions, sel
Page 39 and 40: pieces. While a few research-relate
Page 41 and 42: CHAPTER 5DESCRIPTIVE STUDIES OF NAT
Page 43 and 44: Ezzamel, Gwilliam and Holland (2002
Page 45 and 46: Parkash and Venable’s (1993) stud
Page 47 and 48: CHAPTER 7IMPACT OF JOINT PROVISION
Page 49 and 50: affirmative to five type of service
Page 51 and 52: McKinley, Pany and Reckers (1985) u
Page 53 and 54: NAS and audit fees regardless of th
Page 55 and 56: 7.3.5 New Zealand studiesGul (1989)
Page 57 and 58: support those of Corless and Parker
Page 59 and 60: CHAPTER 8ASSOCIATIONS BETWEEN JOINT
Page 61 and 62: an independent variable in the audi
Page 63 and 64: Ezzamel, Gwilliam and Holland (2002
Page 65 and 66: 8.7 Auditor tenure and auditor chan
Page 67 and 68: CHAPTER 9EVIDENCE OF ASSOCIATION BE
Page 69 and 70: CHAPTER 10EVIDENCE OF ASSOCIATION B
Page 71 and 72: 10.3.3 Australian studiesGul and Ts
Page 73 and 74: the frameworks are generally imprec
Page 75: publicly available data of relevanc
Page 79 and 80: Craswell, A.T., Stokes, D.J. and La
Page 81 and 82: Frankel, R.M., Johnson, M.F. and Ne
Page 83 and 84: Jeppesen, K.K. (1998), ‘Reinventi
Page 85 and 86: O’Sullivan, N. and Diacon, S.R. (
Page 87 and 88: Schuetze, W.P. (1994), ‘A Mountai
show all

Auditor independence and non-audit services - ICAEW

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?