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Do Nonaudit Services Compromise Auditor Independence? Further Evidence
Abstract
This paper challenges the findings of Frankel et al. (2002) (FJN). The results of our discretionary accruals tests differ from FJN's when we adjust discretionary current accruals for firm performance. In our earnings benchmark tests, in contrast to FJN we find no statistically significant association between firms meeting analyst forecasts and auditor fees. Our market reaction tests also provide different results than those reported by FJN. Overall, our study indicates that FJN's results are sensitive to research design choices, and we find no systematic evidence supporting their claim that auditors violate their independence as a result of clients purchasing relatively more nonaudit services.
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Cited by
A review of archival auditing research
DeFond, M., & Zhang, J. (2014) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2014.09.002 · Cited by 3,188
Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*
Hay, D. C., Knechel, W. R., & Wong, N. (2006) · Contemporary Accounting Research · doi:10.1506/4xr4-kt5v-e8cn-91gx · Cited by 1,648
The Relation between Auditors' Fees for Nonaudit Services and Earnings Management
Frankel, R. M., Johnson, M. F., & Nelson, K. K. (2002) · The Accounting Review · doi:10.2308/accr.2002.77.s-1.71 · Cited by 1,648
Female Directors and Earnings Quality*
SRINIDHI, B., GUL, F. A., & TSUI, J. (2011) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.2011.01071.x · Cited by 1,312
The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality
Ashbaugh-Skaife, H., Collins, D. W., Kinney, W. R., & LaFond, R. (2008) · The Accounting Review · doi:10.2308/accr.2008.83.1.217 · Cited by 936
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Metadata
- Authors
- Ashbaugh, H., LaFond, R., & Mayhew, B. W.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 2003-07-01
- Volume
- 78
- Issue
- 3
- Pages
- 611-639
- ISSN
- 0001-4826 (ISSN-L)
- 1558-7967
- OpenAlex
- W3122458461
- Cited by
- 1,466
- References
- 0
- FWCI
- 154.17
- Type
- journal article
- Language
- en
- Open access
- closed
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- Ashbaugh, H., LaFond, R., & Mayhew, B. W. (2003). Do Nonaudit Services Compromise Auditor Independence? Further Evidence. The Accounting Review. https://doi.org/10.2308/accr.2003.78.3.611
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
