The study of reputation figures prominently in management research, yet the increasing
number of publications makes it difficult to keep track of this growing body of literature. This …

The paper gives an overview of the results of a structured literature review. It covers archival
studies on the relationship between non-audit services (NAS) fees and factual as well as …

Extant studies focus on examining the developed capital markets and reveal mixed results
for the association between real activities versus accruals-based earnings management …

This study examines whether auditor industry expertise affects firms' client acceptance
decisions. Analyzing listed firms in Taiwan, where audit partners' signatures are disclosed …

The financial statement tells us a story, on this how much we can trust on it. This issue
represents Earning Quality, covers two things one is earning management and second is …

We posit that the effect of non-audit fees on audit quality is conditional on the extent of
institutional monitoring. We suggest that institutional investors have incentives and the ability …

What causes managers to manipulate their financial statements? How best can
shareholders or prospective investors, auditors, financial analysts and regulators detect …

Purpose To maintain auditor independence, Section 201 of the Sarbanes–Oxley Act of 2002
(SOX) imposes restrictions on audit firms in rendering management advisory services …

This study discuses the provision of non-audit services and the impairment of researcher's
independence. The researcher examines the adequacy of independence of auditors and …

This paper uses a cubist regression-tree model to explore when and why auditors
compromise their independence. Using data from companies in Taiwan, we study the …