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Keywords: Auditor independence
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Journal Articles
The impact of audit committee effectiveness on audit fees and non-audit service fees: Evidence from Australia
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2018) 31 (2): 174–191.
Published: 02 July 2018
... 2016 © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Australia Audit fees Corporate governance Auditor independence Audit committee effectiveness Non-audit service fees The purpose of our study is to examine the influence of audit...
Journal Articles
The impact of auditor independence regulations on established and emerging firms
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2013) 26 (2): 88–108.
Published: 09 September 2013
...Victoria J. Clout; Larelle Chapple; Nilan Gandhi Purpose – The purpose of this paper is to study whether auditor independence reforms introduced in 2004 led to an enhancement in earnings quality in the post-reform era. Design/methodology/approach – This study predicts that as the cost...
