Dykxhoorn, H.J. <strong>and</strong> Sinning, K.E. (1981), ‘Wirtschaftsprufer Perception of <strong>Auditor</strong>Independence’, The Accounting Review, 56, January, pp.97-107.Dykxhoorn, H.J. <strong>and</strong> Sinning, K.E. (1982), ‘Perceptions of <strong>Auditor</strong> Independence: ItsPerceived Effect on the Loan <strong>and</strong> Investment Decisions of German FinancialStatement Users’, Accounting, Organizations <strong>and</strong> Society, 7(4), pp.337-347.EC (2002), Statutory <strong>Auditor</strong>s’ Independence in the EU: A Set of FundamentalPrinciples, Commission Recommendation 2001/6942.Emby, C. <strong>and</strong> Davidson, R.A. (1997), ‘The Effects of Power Factors on <strong>Auditor</strong>Independence’, Paper presented at the 1997 International Symposium on AuditResearch in Singapore.Engle, T.J. <strong>and</strong> Sincich, T.L. (1998), ‘The Loss of <strong>Auditor</strong> Independence: Perceptionsof Staff <strong>Auditor</strong>s, Audit Seniors, <strong>and</strong> Audit Managers’, Research onAccounting Ethics, 4, pp.167-184.Ettredge, M. <strong>and</strong> Greenberg, R. (1990), ‘Determinants of Fee Cutting on Initial AuditEngagements’, Journal of Accounting Research, 28(1), Spring, pp.198-210..Ezzamel, M., Gwilliam, D.R. <strong>and</strong> Holl<strong>and</strong>, K.M. (1996), ‘Some Empirical Evidencefrom Publicly Quoted Companies on the Relationship Between the Pricing ofAudit <strong>and</strong> Non-<strong>audit</strong> Services’, Accounting <strong>and</strong> Business Research, 27(1),Winter, pp.3-16.Ezzamel, M, Gwilliam, D R <strong>and</strong> Holl<strong>and</strong>, K M (2002), ‘The Relationship BetweenCategories of Non-Audit Services <strong>and</strong> Audit Fees: Evidence from UKCompanies’, International Journal of Auditing, 6, March, pp.13-35.Fearnley, S., Hines, T., McBride, K. <strong>and</strong> Br<strong>and</strong>t, R., (2000) ‘Raising the threshold for<strong>audit</strong> exemption for small companies’, Journal of Financial Regulation <strong>and</strong>Compliance, 8(4), pp.300-308.Financial Times Leader (2001a), ‘Auditing Enron’, 6 December.Financial Times Leader (2001b), ‘<strong>Auditor</strong>s on Trial’, 13 December.Firth, M. (1980), ‘Perceptions of <strong>Auditor</strong> Independence <strong>and</strong> Official Ethical Guidelines’,The Accounting Review, 55(3), July, pp.451-466.Firth, M. (1981), ‘<strong>Auditor</strong>-Client Relationships <strong>and</strong> Their Impact on Bankers’ PerceivedLending Decisions’, Accounting <strong>and</strong> Business Research, Summer, pp.179-188.Firth, M (1997a), ‘The Provision of Non-Audit Services by Accounting Firms to theirAudit Clients’, Contemporary Accounting Research, 14(2), Summer, 1-21.Firth, M (1997b), ‘The Provision of Non-Audit Services <strong>and</strong> the Pricing of Audit Fees’,Journal of Business Finance <strong>and</strong> Accounting, 24(3/4), April, 511-525.67
Frankel, R.M., Johnson, M.F. <strong>and</strong> Nelson, K.K. (2002), ‘The Relation Between<strong>Auditor</strong>s’ Fees for Non-<strong>audit</strong> Services <strong>and</strong> Earnings Quality’, Working Paper(forthcoming in The Accounting Review in 2002).García-Benau, M.A. <strong>and</strong> Humphrey, C. (1992), ‘Beyond the Audit Expectations Gap:Learning from the Experiences of Britain <strong>and</strong> Spain’, European AccountingReview, 1(2), September, pp.303-331.Gaver, J.J. <strong>and</strong> Gaver, K.M. (1995), ‘Simultaneous Estimation of the Dem<strong>and</strong> <strong>and</strong>Supply of Differentiated Audits’, Review of Quantitative Finance <strong>and</strong>Accounting 5(1), pp.55-70.Glezen, G.W. <strong>and</strong> Millar, J.A. (1985), ‘An Empirical Investigation of StockholderReaction to Disclosures Required by ASR No.250’, Journal of AccountingResearch, 23(2), Autumn, pp.859-870.Goldman, A. <strong>and</strong> Barlev, B. (1974), ‘The <strong>Auditor</strong>-Firm Conflict of Interests: ItsImplications for Independence’, The Accounting Review, October, pp.707-718.Gore, P., Pope, P.F. <strong>and</strong> Singh, A.K. (2001), ‘Non-<strong>audit</strong> Services, <strong>Auditor</strong>Independence <strong>and</strong> Earnings Management’, Working Paper.Gregory, A. <strong>and</strong> Collier, P. (1996), ‘Audit Fees <strong>and</strong> <strong>Auditor</strong> Change; An Investigationof the Persistence of Fee Reduction by Type of Change’, Journal of BusinessFinance <strong>and</strong> Accounting, 23(1), January, pp.13-28.Grout, P., Jewitt, I., Pong, C. <strong>and</strong> Whittington, G. (1994b), ‘"<strong>Auditor</strong> ProfessionalJudgement": Implications for Regulation <strong>and</strong> the Law’, Economic Policy, 9(19),October, pp. 307-351.Gul, F.A. (1989), ‘Bankers’ Perceptions of factors Affecting <strong>Auditor</strong> Independence’,Accounting, Auditing & Accountability Journal, 2(3), pp.40-51.Gul, F.A. (1991), ‘Size of Audit Fees <strong>and</strong> Perceptions of <strong>Auditor</strong>s’ Ability to ResistManagement Pressure in Audit Conflict Situations’, Abacus, 27(2), pp.162-172.Gul, F.A. <strong>and</strong> Tsui, J.S.L. (1999), ‘Management Advisory Services, perceived <strong>Auditor</strong>Quality <strong>and</strong> Informativeness of Earnings’, Working Paper, City University, HongKong.Gul, F.A. <strong>and</strong> Yap, T.H. (1984), ‘The Effects of Combined Audit <strong>and</strong> ManagementServices on Public Perception of <strong>Auditor</strong> Independence in Developing Countries:The Malaysian Case’, The International Journal of Accounting Education <strong>and</strong>Research, 20(1), pp.95-108.Gwilliam, D.R. (1987), A Survey of Auditing Research, London, Prentice-Hall/<strong>ICAEW</strong>.Hartley, R.V. <strong>and</strong> Ross, T.L. (1972), ‘MAS <strong>and</strong> Audit Independence: An ImageProblem’, Journal of Accountancy, November, pp.42-51.68
- 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 and 78: Antle, R. and Demski, J.S. (1991),
- Page 79: Craswell, A.T., Stokes, D.J. and La
- 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