This article presents a comprehensive review of academic research pertaining to auditor
independence and audit quality. This literature review is conducted based on published …

This paper summarizes the research literature related to audit firm quality control, with a dual
purpose:(1) to provide information on the current state of knowledge with regard to the ways …

In 1984, R. Edward Freeman published his landmark book, Strategic Management: A
Stakeholder Approach, a work that set the agenda for what we now call stakeholder theory …

SUMMARY A primary goal of both financial reporting research and audit research is to
understand the determinants of quality, and researchers in both areas have identified a wide …

We use data from internal assessments of audit quality in a Big 4 firm to investigate the
impact of audit firm tenure and auditor‐provided non‐audit services (NAS) on audit quality …

The Sarbanes-Oxley Act of 2002 (SOX) represents a far-reaching legislative attempt to
improve the quality of financial reporting in the United States in response to the major …

For more than 30 years, legislatures and regulators have debated the effects of the joint
provision of audit and nonaudit services (NAS) on auditor independence (US Senate 1976; …

This paper examines how auditors' judgments about accounting policies may differ when
experiencing different levels of affinity for client management and facing different levels of …

Prior to the Sarbanes–Oxley Act of 2002, audit partners experienced economic pressure to
grow revenue from the sale of nonaudit services to their audit clients. To an auditor who is …

Auditing as a corporate governance mechanism has attracted considerable research
attention. Because of the information asymmetry between corporate managers and outside …