auditor independence. The experimental design enables us to explore the effect on independence of different institutional … rules over who hires and fires the auditors and to directly measure independence violations. The results suggest that … transferring the power to hire and fire the auditor from managers to investors significantly decreases the portion of independence …

auditor independence rules required by the Sarbanes-Oxley Act of 2002 (SOX). On the one hand, the provision of NAS may impair … auditor independence. Alternatively, benefits from knowledge spillover effects may result. We first examine characteristics of … governance strengthens. We then investigate whether investor perception of independence is affected and provide evidence of …

a potential threat to auditor independence. One of these threats is the employment of an ex-auditor by a client company … institutional) perceived the employment of a former auditor by an audit client as a threat to the independence of the audit firm and … investors demonstrated significantly greater levels of concern about issues related to auditor independence. Although there were …

bonus compensation and the independence of outside directors and auditors in mitigating potential bonus …-increasing accounting choices by managers. In line with prior research, auditor independence is proxied by the amount of non-audit service … fees received, whereas outside director independence is captured by whether outside directors receive earnings …

This study investigates whether auditors' independence was compromised by client audit fee pressures during the … independence for clients capable of exerting audit fee pressure, but this effect was restricted to 2008, the heart of the recession …

auditor independence and belief about the impairment effect of nonaudit services on auditor independence and with companies …