Management advisory services and perceived audit independence: Evidence from an experiment

Non-Audit Services and Auditor Independence: Evidence from 1978-1980

Accounting research has extensively debated the impact of non-audit services (NAS) provided by auditors on auditor independence and on clients’ financial reporting quality. Most research on this debate uses data resulting from a SEC disclosure rule in 2000. We provide evidence on this controversy using data from the years 1978-1980 to re-examine the relation between fees for NAS provided by aud...

The Impact of Audit Quality on Earnings Management: An Experimental Study with Evidence from IPO

According to a method of earnings management activities that administrators can manage reported earnings from the definition of real activity. In particular they can be located across time and activities in a way that accounting period to achieve a certain revenue target. Conservative attitudes of auditors in presenting their views about the independence of the auditor can considered as a remar...

Disclosure of non-audit services in annual reports and auditor independence: Evidence from Italy

This article explores recent regulatory reforms in Italy and analyzes the fi rst-time application of mandatory disclosure in annual reports of audit and non-audit fees. This information can convey to readers of fi nancial statements an indication of auditor independence (in appearance). An empirical analysis is conducted on annual reports of 239 Italian listed companies for the year 2007. The m...

Auditor Independence and Non-Audit Services: A Literature Review

Framing Bias in the Interpretation of Quality Improvement Data: Evidence From an Experiment

Background A growing body of public management literature sheds light on potential shortcomings to quality improvement (QI) and performance management efforts. These challenges stem from heuristics individuals use when interpreting data. Evidence from studies of citizens suggests that individuals’ evaluation of data is influenced by the linguistic framing or context of that information an...