... for AC governance include financial reporting quality measures and perceived auditor independence measures. Findings This paper finds that average AC, AC chair, and nonchair tenure have inverted U-shaped relationships with financial reporting quality, consistent with social capital theory. This paper...

... robustness checks including different types of NAS and different characteristics of OOPAs. Findings The results indicate that NAS has a significantly negative association with the existence of OOPAs. The core findings suggest that NAS does not impair auditor independence. Rather, greater amounts of NAS...

... based on a data set of 33 countries for the period from 1995 to 2018. The dependent variable is the auditors’ propensity to issue modified audit opinions, which is a proxy for auditor independence. The authors use relative client size as a proxy for client importance. The authors adopt the Heckman...

... 09 2020 31 10 2020 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Audit fees Audit reporting lag Auditor independence Mandatory audit partner rotation M42 M48 We examine how mandatory audit partner rotation (MPR...

...Diana Mostafa; Mostaq Hussain; Ehab K.A. Mohamed Purpose This paper aims to examine the effect of religiosity on the degree of auditor independence given the significance of symbolic gestures constructed by client economic conditions in different situations before and after considering the degree...

.... Experienced participants responsible for decision-making within the audit, audit oversight and auditor appointment process, are best suited to provide perspective on these effects, contrasted against the audit regulator’s position. Audit quality Audit regulation Auditor independence Auditor rotation...

...Qiang Cao; Nanwei Hu; Lizhong Hao Purpose The purpose of this paper is to examine whether client industry importance affects auditor independence. Design/methodology/approach This study analyzes audit firm merger data from China Stock Market and Accounting Research and uses a difference...

...Paul Nnamdi Onulaka; Moade Fawzi Shubita; Alan Combs Purpose This study aims to investigate the extent to which the provision of non-audit services (NAS) by external auditors to audit clients affects auditors’ independence and the audit expectation gap in Nigeria. Design/methodology/approach...

... be contacted at: twkim93@gmail.com © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Audit fee Auditor independence Professional skepticism Indirect payment channel This article aims to investigate whether a change in the payment channel of audit...

... and private family firms in Germany. It employs univariate tests, ordinary least squares and two-stage least squares regressions to investigate potential threats to perceived auditor independence and knowledge spillovers between jointly provided NAS and audit services. Findings – Incumbent auditors...

... fee for the same service and a higher profit. Considering this assumption may be helpful in interpreting the results. © Emerald Group Publishing Limited 2013 Auditing Audit fees Non‐audit services Auditor independence Tax services Consulting services New Zealand The issue...

... are protecting the appearance of their auditor's independence. Research limitations/implications One cannot rule out the possibility that there are some unspecified factors unrelated to auditor independence issues that affect both client firms' purchases of NAS and the level of outside consulting services...

... diligence, but not independence or competence, is significantly related to lower non‐audit fee ratio (i.e. to higher external auditor independence). Practical implications The paper highlights salient links between an AC's governance characteristics and its effectiveness in fulfilling certain governance...

...Graeme Wines Purpose The purpose of the paper is to examine the extent to which there is shared meaning of the concept of auditor independence between the three major groups of parties on the demand and supply sides of the audit services market – auditors, financial report preparers and financial...

... ex‐partner), on auditor independence in post‐Enron and post‐HIH era. Design/methodology/approach The study is a 2×2 factorial between subjects experimental design with 52 audit partners and managers as participants. The two manipulated independent variables are client CFO prior firm affiliation...