Auditor independence and non-audit services - ICAEW

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Lindsay, D. (1992), ‘Auditor-Client Conflict Resolution: An Investigation of thePerceptions of the Financial Community in Australia and Canada’, InternationalJournal of Accounting, 27, pp.342-365.Lindsay, D., Rennie, M., Murphy, G. and Silvester, H. (1987), ‘Independence ofExternal Auditors: A Canadian Perspective’, Advances in InternationalAccounting, 1, pp.169-189.Lowe, D.J. and Pany, K. (1994), `Auditor Independence: The Performance of ConsultingEngagements With Audit Clients', Journal of Applied Business Research, 10(1),pp.6-13Lowe, D.J. and Pany, K. (1995), ‘CPA Performance of Consulting Engagements withAudit Clients: Effects on Financial Statement Users’ Perceptions and Decisions’,Auditing: A Journal of Practice & Theory, 14(2), Fall, pp.35-53.Lowe, D.J. and Pany, K. (1996), ‘An Examination of the Effects of Type ofEngagement, materiality and Structure on CPA Consulting Engagements withAudit Clients’, Accounting Horizons, 10(4), December, pp.32-51.Lowe, D.J., Geiger, M.A. and Pany, K. (1999), ‘The Effects of Internal AuditOutsourcing on Perceived External Auditor Independence’, Auditing: AJournal of Practice & Theory, 18 Supplement, pp.7-26).Magill, H.T. and Previts, G.J. (1991), CPA Professional Responsibilities: AnIntroduction, Southwestern Publishing Company, Cincinnati, OH.McKinley, S., Pany, K. and Reckers, P.M.J. (1985), ‘An Examination of the Influence ofCPA Firm Type, Size, and MAS Provision on Loan Officer Decisions andPerceptions’, Journal of Accounting Research, 23(2), Autumn, pp.887-896.McMeeking, K.P. (2001), ‘An Empirical Analysis of Initial Audit and Non-auditService Fees’, Working Paper, University of Exeter.McMeeking, K.P., Pope, P.F. and Peasnell, K.V. (2002), ‘The Determinants of theUK Big Six Premium’, Working Paper, University of Exeter.Moizer, P. (1994), ‘Review of Recognised Supervisory Bodies: A Report to theDepartment of Trade and Industry on the Audit Monitoring Process’.Moizer, P. (1997), ‘Independence’, ch.3 in Sherer, M. and Turley, S. (eds), CurrentIssues in Auditing, Paul Chapman Publishing.Nichols, D.R. and Price, K.H. (1976), ‘The Auditor-Firm Conflict: An Analysis UsingConcepts of Exchange Theory’, The Accounting Review, 51, April, pp.335-346.O’Connor, S.M. (2002), ‘The Inevitability of Enron and the Impossibility of “AuditorIndependence” Under the Current Audit System’, SSRN Working Paper.71
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LIST OF TABLESPage3.1 Definitions a
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LIST OF ABBREVIATIONSACCAAICPAAPBAR
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Auditor Independence and Non-audit
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2.2 Current regulatory frameworks:
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There is limited evidence that, in
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firms have, over the last 10 years,
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CHAPTER 2AUDITOR INDEPENDENCE2.1 In
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low cost strategies to protect and/
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• the costs of auditor switching
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Johnstone, Sutton and Warfield (200
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estrictive. Nevertheless, these stu
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3.3 Independence in professional an
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Table 3.1 (cont.): Definitions and
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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 and 80: Craswell, A.T., Stokes, D.J. and La
Page 81 and 82: Frankel, R.M., Johnson, M.F. and Ne
Page 83: Jeppesen, K.K. (1998), ‘Reinventi
Page 87 and 88: Schuetze, W.P. (1994), ‘A Mountai
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