Auditor independence and non-audit services - ICAEW

More documents

Recommendations

Info

Beattie, V., Fearnley, S. and Brandt, R. (2001), Behind Closed Doors: What CompanyAudit is Really About, Palgrave.Beattie, V., Goodacre, A., Pratt, K. and Stevenson, J. (2001), ‘The Determinants ofAudit Fees – Evidence from the Voluintary Sector’, Accounting and BusinessResearch, 31(4), pp.243-274.Beck, P J, Frecka, T.J. and Solomon, I. (1988a), ‘A Model of the Market for MAS andAudit Services : Knowledge Spillovers and Auditor-Auditee Bonding’, Journalof Accounting Literature, 7, pp.50-64.Beck, P J, Frecka, T.J. and Solomon, I. (1988b), ‘An Empirical Analysis of theRelationship Between MAS Involvement and Auditor Tenure : Implications forAuditor Independence’, Journal of Accounting Literature, 7, pp.65-84.Berg, J.E. (1991), ‘Discussion of The Impact of MAS on Auditors’ Independence: AnExperimental Markets Study’, Journal of Accounting Research, 29, Supplement,pp.99-106.Blue Ribbon Committee on Improving the Effectiveness of Corporate AuditCommittees (1999), Stamford, CT.Butterworth, S. and Houghton, K.A. (1995), ‘Auditor Switching: The Pricing of AuditServices’, Journal of Business Finance and Accounting, 22(3), April, pp.323-344.Canning, M. and Gwilliam, D. (1999), ‘Non-audit Services and AuditorIndependence: Some Evidence from Ireland’, European Accounting Review,8(3), pp.401-419.Catanach, A.H. and Walker, P.L. (1999), ‘The International Debate Over MandatoryAuditor Rotation: A Conceptual Research Framework’, International Journalof Accounting, Auditing & Taxation, 8(1), pp.43-66.Chen, C., Krishnan, G. and Su, X. (2002), ‘The Association Between Non-auditService Purchases and Managers’ Compensation Structure’, WP,Chung, H. and Kallapur, S. (2001), ‘Client Importance, Non-audit Services, andAbnormal Accruals’, WP.Corless, J.C. and Parker, L.M. (1987), ‘The Impact of MAS on Auditor Independence:An Experiment’, Accounting Horizons, September, pp.25-29.Craswell, A.T. (1999), ‘Does the Provision on Non-Audit Services Impair AuditorIndependence?’, International Journal of Auditing, 3, pp.29-40.Craswell, A T and Francis J R (1999), ‘Pricing Initial Audit Engagements: A Test ofCompeting Theories’, The Accounting Review, 74(2), April, pp.201-216.65
Craswell, A.T., Stokes, D.J. and Laughton, J. (2002), ‘Auditor Independence and FeeDependence’, Journal of Accounting and Economics, 33(2), June, pp. 253-275.Davidson, R.A. and Emby, C. (1996), ‘Should Auditors Provide Nonaudit Services toTheir Audit Clients?’, Research on Accounting Ethics, 2, pp.1-20.Davies, Sir H. (2002) ‘It couldn’t happen here’, Accountancy Age, 14 February,pp.22-23.Davis, L R, Ricchiute, D N and Trompeter, G (1993), ‘Audit Effort, Audit Fees and theProvision of Nonaudit Services to Audit Clients’, The Accounting Review,January, 68, pp.135-150.DeAngelo, L.E. (1981a), ‘Auditor Size and Audit Quality’, Journal of Accounting andEconomics, 3, August, pp.183-199.DeAngelo, L.E. (1981b), ‘Auditor Independence, “Low Balling”, and DisclosureRegulation’, Journal of Accounting and Economics, 3, August, pp.113-127.DeBerg, C.L., Kaplan, S.E. and Pany, K. (1991), ‘An Examination of SomeRelationships Between Non-Audit Services and Auditor Change’, AccountingHorizons, 5(1), March, pp.17-28.Dechow, P.M. and Skinner, D.J. (2000), ‘Earnings Management: Reconciling theViews of Accounting Academics, Practitioners, and Regulators’, AccountingHorizons, 14(2), June, pp.235-250.Dee, C.C., Lulseged, A. and Nowlin, T.S. (2002), ‘Earnings Quality and AuditorIndependence: An Examination Using Non-audit Fee Data’, SSRN WorkingPaper.DeFond, M.L., Raghunandan, K. and Subramanyam, K.R. (2002), ‘Do Non-auditService fees Impair Auditor Independence? Evidence from Going ConcernAudit opinions’, Working Paper.Dopuch, N. and King, R.R. (1991), ‘The Impact of MAS on Auditors’ Independence: AnExperimental Markets Study’, Journal of Accounting Research, 29, Supplement,pp.60-98.Dopuch, N. and Simunic, D. (1980), ‘The Nature and Competition of the AuditingProfession: A Descriptive and Normative View’, in J.W. Buckley and and J.F.Weston (eds) Regulation and the Accounting Profession, Lifetime LearningPublications.Dopuch, N. and Simunic, D. (1982), ‘Competition in Auditing: An Assessment’Fourth Symposium on Auditing Research, University of Illinois.Dunmore, P.V. and Falk, H. (2001), ‘Joint Provision of Audit and Non-audit Services,Audit Pricing and Auditor Independence’ WP.66
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 and 76: publicly available data of relevanc
Page 77: Antle, R. and Demski, J.S. (1991),
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

Create successful ePaper yourself

Delete template?

Save as template?