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The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals

Antle, Rick; Gordon, Elizabeth A.; Narayanamoorthy, … - School of Management, Yale University - 2002

, nonaudit fees, and abnormal accruals are jointly determined. We address this endogeneity issue by modeling the confluence of … auditing to non-audit services and from non-audit services to auditing. While knowledge spillovers from non-audit services to … auditing is a known result [e.g. see Simunic (1984)] the presence of knowledge spillovers from auditing to non-audit services …

Persistent link: https://www.econbiz.de/10005587021

The joint determination of audit fees, non-audit fees, and abnormal accruals

Antle, Rick; Gordon, Elizabeth; Narayanamoorthy, Ganapathi - In: Review of Quantitative Finance and Accounting 27 (2006) 3, pp. 235-266

determined. We address this endogeneity issue by modeling the confluence of audit fees, fees for non-audit services and abnormal … knowledge spillovers (or economies of scope) from auditing to non-audit services and from non-audit services to auditing. While … knowledge spillovers from non-audit services to auditing have been found in prior research [e.g. see Simunic, 1984], the …

Persistent link: https://www.econbiz.de/10005701292

Governance Regulatory Changes, International Financial Reporting Standards Adoption, and New Zealand Audit and Non-Audit Fees : Empirical Evidence

Griffin, Paul A. - 2010

This study examines the association between overseas and New Zealand governance regulatory reforms and New Zealand companies' audit and non-audit fees. Our models use temporal and International Financial Reporting Standards (IFRS) indicator variables to relate the timing of the fee changes to...

Persistent link: https://www.econbiz.de/10013152312

Do Complexity, Governance, and Auditor Independence Influence Whether Firms Retain Their Auditors for Tax Services?

Lassila, Dennis R. - 2009

This study examines factors that influenced public companies to retain or dismiss their audit firms as tax service providers during the years immediately surrounding the passage of the Sarbanes-Oxley Act (SOX) in 2002. We find a positive relation between a company's tax and operating complexity...

Persistent link: https://www.econbiz.de/10013158554

The Challenges of Public Sector Audit as an Effective Accountability Tool in PPP Arrangements in Nigeria

Chukwunedu, Okaro Sunday - 2011

The purpose of this study is to explore some of the challenges constraining public sector audit from acting as an effective accountability tool in PPP arrangements in Nigeria and to proffer solutions. This is a conceptual paper and relies on extensive review of literature. We find, among others,...

Persistent link: https://www.econbiz.de/10013117662

Emasculating Public Accountability in the Name of Competition : Transformation of State Audit in Victoria

English, Linda M. - 2009

This paper outlines contextural processes that resulted in the comprehensive transformation, in 1998, of a state audit institution in Australia. The reforms to the Victorian Auditor-General's Office were ostensibly an outcome of the implementation of institutional economic theories, and more...

Persistent link: https://www.econbiz.de/10012764100

International Financial Reporting Standards and Earnings Management in Latin America

Santana, Verônica - 2016

This study analyzes the level of earnings management in Latin America after the adoption of the International Financial Reporting Standards (IFRS) and analyzes the role of cross-listing in the United States. The literature on earnings management in less developed countries is still under...

Persistent link: https://www.econbiz.de/10013006439

The Effects of Accounting Standards on the Financial Reporting Properties of Private Firms – Evidence from the German Accounting Law Modernization Act

Zicke, Julia - 2017

This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and accounting practices of German private firms. In reforming German accounting standards, numerous accounting options were deleted, several accounting rules were transferred from IFRS to...

Persistent link: https://www.econbiz.de/10012972553

Profit and Loss from the Management Perspective : How Are the Earnings Presented in the Management Reports?

Vargas, Luiz Henrique Fernandes - 2015

This paper aims to analyze how textual information on company earnings are presented in the Management Reports in alternating periods of profit and loss. The theoretical foundations were based on the agency theory and on impression management. A qualitative-quantitative approach was adopted and...

Persistent link: https://www.econbiz.de/10013031130

Effects of Income Smoothing Practices on the Conservatism of Public Companies Listed on the BM&FBOVESPA

Almeida, Jose Elias Feres de - 2015

The aim of this study was to investigate two aspects of accounting information that may be inherently related: income smoothing practices and conditional conservatism. Theoretically, the more a firm employs income smoothing, i.e., uses accruals to reduce the variability of profits, the less...

Persistent link: https://www.econbiz.de/10013036725