Nasution, Damai; Östermark, Ralf - In: International Journal of Accounting, Auditing and … 9 (2013) 3, pp. 224-246
, we examine the association between fee dependence and auditor tenure on auditor independence in Finland. We utilise audit …, non-audit, and total fees as proxies of auditor fee dependence and discretionary accruals as a proxy of auditor … independence. We find that: 1) fee dependence is not associated with discretionary accruals; 2) short auditor tenure (i.e., one …
