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Non-audit fees, long-term auditor-client relationships and earnings management

Cahan, Steven; Emanuel, David; Hay, David; Wong, Norman - In: Accounting and Finance 48 (2008) 2, pp. 181-207

We examine whether auditor independence is affected by the amount spent on non-audit services. Faster growth in non-audit fees and longer time periods over which non-audit services are purchased might reduce the auditor's independence from that client. Our results do not provide any support for...

Persistent link: https://www.econbiz.de/10005203355

Efficient contracting and accounting

Emanuel, David; Wong, Jilnaught; Wong, Norman - In: Accounting and Finance 43 (2003) 2, pp. 149-166

This paper examines the role of accounting in an efficient contracting perspective of the firm. The firm is an alternative to the market when the costs of using the market become excessive. When a firm replaces the market, authority substitutes for the price mechanism in determining how...

Persistent link: https://www.econbiz.de/10005203385

Mickey Mouse and the IDioT principle for assessing research contribution: discussion of ‘Is the relationship between investment and conditional cash flow volatility ambiguous, asymmetric or both?’

Faff, Robert; Cahan, Steven - In: Accounting and Finance 53 (2013) 4, pp. 949-960

Persistent link: https://www.econbiz.de/10010728585

Discussion of ‘Government ownership, corporate governance and tax aggressiveness: evidence from China’

Chen, Chen; Cahan, Steven - In: Accounting and Finance 53 (2013) 4, pp. 1053-1059

Persistent link: https://www.econbiz.de/10010728588

Discussion of ‘Strange bedfellows? Voluntary CSR disclosure and politics’

Naiker, Vic; Cahan, Steven - In: Accounting and Finance 53 (2013) 4, pp. 905-911

Persistent link: https://www.econbiz.de/10010728595

Discussion of ‘Is the objectivity of internal audit compromised when the internal audit function is a management training ground?’

Koonce, Lisa; Cahan, Steven - In: Accounting and Finance 53 (2013) 4, pp. 1021-1028

Persistent link: https://www.econbiz.de/10010728596

Government ownership, corporate governance and tax aggressiveness: evidence from China

Chan, K. Hung; Mo, Phyllis L. L.; Zhou, Amy Y.; Cahan, … - In: Accounting and Finance 53 (2013) 4, pp. 1029-1051

Persistent link: https://www.econbiz.de/10010728597

Strange bedfellows? Voluntary corporate social responsibility disclosure and politics

Griffin, Paul A.; Sun, Yuan; Cahan, Steven - In: Accounting and Finance 53 (2013) 4, pp. 867-903

Persistent link: https://www.econbiz.de/10010728598

Discussion of ‘Strategic pricing by Big 4 audit firms in private client segments’

Carson, Elizabeth; Cahan, Steven - In: Accounting and Finance 53 (2013) 4, pp. 995-999

Persistent link: https://www.econbiz.de/10010728599

Fifty years of finance research in the Asia Pacific Basin

Benson, Karen; Faff, Robert; Smith, Tom; Cahan, Steven - In: Accounting and Finance 54 (2014) 2, pp. 335-363

type="main" xml:id="acfi12081-abs-0001" <title type="main">Abstract</title> <p>In this paper, we review the history of scholarly finance research in the Asia Pacific Basin. We do this by analysing the four leading regional finance journals – Accounting and Finance, Australian Journal of Management, International Review of...</p>

Persistent link: https://www.econbiz.de/10011036982