||Allen, A. C. 1994. The effect of large-firm audits on municipal bond rating decisions. Auditing: A Journal of Practice & Theory 13: 115-125.|
Ashbaugh, H., R. Lafond, and B.W. Mayhew. 2003. Do nonaudit services compromise auditor independence? Further evidence. The Accounting Review 78: 611-639.
Baker, T. A., D. L. Collins, A. L. Reitenga. 2009. Incentives and opportunities to manage earnings around option grants. Contemporary Accounting Research 26 : 649-672.
______, D. Collins, and A . Reitenga. 2003. Stock option compensation and earnings management incentives. Journal of Accounting, Auditing and Finance 18: 557-582.
Beasley, M. S. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review 71: 443-465.
Beatty, R. P. 1989. Auditor reputation and the pricing of initial public offerings. The Accounting Review 64: 693-709.
Bergstresser, D., and T. Philippon. 2006. CEO incentives and earnings management. Journal of Financial Economics 80: 511-529.
Chandar, N., H. Chang, and X. Zheng. 2008. Does overlapping membership on audit and compensation committees improve a firm’s financial reporting quality? Working paper, Drexel University.
Cheng, Q., and T. D. Warfield. 2005. Equity incentives and earnings management. The Accounting Review 80: 441-476.
Chhaochharia V., and Y. Grinstein. 2009. CEO compensation and board structure. The Journal of Finance 1: 231-261.
Chung, H., and S. Kallapur. 2003. Client importance, non-audit services and abnormal accruals. The Accounting Review 78: 931-955.
Cohen, D. A., A. Dey, and T. Z. Lys. 2005. Trends in earnings management and informativeness of earnings announcements in the pre- and post-Sarbanes Oxley periods. Working paper, Southern California University.
______, ______, and______. 2008. Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods. The Accounting Review 83: 757-787.
Cornett, M. M., A. J. Marcus, and H. Tehranian. 2008. Corporate governance and pay-for-performance: The impact of earnings management. Journal of Accounting and Economics 87: 357-373.
Craswell, A. T., J. R. Francis, and S. L. Taylor. 1995. Auditor brand name reputations and industry specializations. Journal of Accounting and Economics 20: 297-322.
DeAngelo, L. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3: 183–199.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1996. Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13: 1-36.
DeFond, M., 1992. The association between changes in client firm agency costs and auditor switching. Auditing: A Journal of Practice and Theory 11: 16–31.
______, and J. Jiambalvo. 1993. Factors related to auditor-client disagreements over income-increasing accounting methods. Contemporary Accounting Research 9: 415-431.
______, R. N. Hann, and X. Hu. 2005. Does the market value financial expertise on audit committees of boards of directors? Journal of Accounting Research 43: 153-193.
Doidge, C., G. Karolyi, R. Stulz. 2007. Why do countries matter so much for corporate governance? Journal of Financial Economics 86: 1–39.
Feltham, G. A., J. S. Hughes, and D, A, Simunic, 1991. Empirical assessment of the impact of auditor quality on the valuation of new issues, Journal of Accounting and Economics 14: 375-399.
Fancis, J. R. 1984. The effect of audit firm size and audit prices. Journal of Accounting and Economics 6: 133-152.
______, and B. Ke. 2006. Disclosure of fees paid to auditors and the market valuation of earnings surprises. Review of Accounting Studies 11: 495–523.
______, E. Wilson. 1988. Auditor changes: a joint test of theories relating to agency costs and auditor differentiation. The Accounting Review 63: 663–682.
______, M. D. Yu. 2009. Big 4 office size and audit quality. The Accounting Review 84: 1521-1552.
Ferguson, A., G. Seow, and D. Young. 2004. Nonaudit services and earnings management: UK evidence. Contemporary Accounting Research 21: 814-841.
Frankel, R., M. Johnson, and K. Nelson. 2002. The relation between auditors’ fees for non-audit services and earnings management. The Accounting Review 77: 71–105.
Firth, M. 1997. The provision of nonaudit services by accounting firms to their audit clients. Contemporary Accounting Research 14: 1-21.
Gao, P., and R. E. Shrieves. 2002. Earnings management and executive compensation: a case of overdose of option and underdose of salary? Working paper, Tennessee University.
Gaver, J., and J. Paterson. 2007. The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry. Journal of Accounting and Economics 43: 299-320.
Geiger, M. A., K. Raghundandan, and D. V. Rama. 2005. Recent changes in the association between bankruptcies and prior auditor opinions. Auditing: A Journal of Practice & Theory 24: 21-35.
Ghosh, A., and R. Pawlewicz. 2009. The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes-Oxley Act. Auditing: A Journal of Practice & Theory 28: 171-197.
Guedhami, O., J. A. Pittman, and W. Saffar. 2009. Journal of Accounting and Economics 48: 151-171.
Gul, F. A., S. Y. K. Fung. B. Jaggi. 2009. Earnings Quality: Some Evidence on the Role of Auditor Tenure and Auditors' Industry Expertise. Journal of Accounting and Economics 47: 265-287.
Healy, P. 1985. The impact of bonus schemes on the selection of accounting principles. Journal of Accounting and Economics 7: 85-107.
Hay, D. C., W. R. Knechel, N. Wong. 2006. Audit fees: meta analysis of the effect on supply and demand attributes. Contemporary Accounting Research 23: 141-191.
Jensen, M., 1993. The modern industrial revolution, exit, and the failure of internal control systems. Journal of Finance 48: 831–880.
Jensen, M., and W. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs, and ownership structure. Journal of Financial Economics 3: 305-360.
Khurana, I., and K. Raman. 2006. Do investors care about auditor’s economic dependence on the client? Contemporary Accounting Research 23: 977–1016.
Kinney Jr. W. R., Z. –V. Palmrose, and S. Ssholz. 2004. Auditor independence, non-audit services, and restatements: Was U.S. government right? Journal of Accounting Research 42: 561-588.
Klein, A. 2002a. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics 33: 375-400.
______. 2002b. Economic determinants of audit committee independence. The Accounting Review 77:435-452.
Krishnamurthy, S., J. Zhou, and N. Zhou. 2006. Auditor reputation, auditor independence, and the stock-market impact of Andersen’s indictment on its client firms. Contemporary Accounting Research 23: 465–90.
Krishnan, J. 2005. Audit committee financial expertise and internal control: an empirical analysis. The Accounting Review 80: 649–675.
______, S. Heibatollah, and Y. Zhang. 2005. Does the provision of nonaudit services affect investor perceptions of auditor independence? Auditing: A Journal of Practice & Theory 24: 111–135.
Lang, M. H., R. Lundholm. 2003. Cross-sectional determinants of analyst ratings of corporate disclosures. Contemporary Accounting Research 31: 246–271.
Larcker, D. F., and S. A. Richardson. 2004. Fees paid to audit firms, accrual choices, and corporate governance. Journal of Accounting Research 42: 625-658.
Laux, C., and V. Laux. 2009. Board committees, CEO compensation, and earnings management. The Accounting Review 84: 869-891.
Levitt, A. 1998. The “Numbers Game.”. Remarks of SEC Chairman A. Levitt at the New York University Center for Law and Business, New York, NY.
Li, C. 2009. Does the client importance affect auditor independence at the office level? Empirical evidence from going-concern opinions. Contemporary Accounting Research 26: 201-230.
Linck, J., J. Netter, and T. Yang. 2008. The effects and unintended consequences of the Sarbanes_Oxley Act on the supply and demand for director. AFA Meeting, Boston, MA.
McAnally, M. L., A. Srivastava, and C. D. Weaver. 2008. Executive stock options, missed earnings targets and earnings management. The Accounting Review 83: 185-216.
Parkash, M., and C.F. Venable. 1993. Auditee incentives for auditor independence: The case of nonaudit services. The Accounting Review 68: 113-133.
Reynolds, J. K , and J. Francis. 2000. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics 30: 375-400.
Ryan Jr, H. E., R. A. Wiggins III. 2004. Who is in whose pocket? Director compensation, board independence, and barriers to effective monitoring. Journal of Financial Economics 73: 497-524.
Securities and Exchange Commission (SEC). Final rule: Revision of the commission’s auditor independence requirements. 17 CFR Parts 210 and 240. Washington, DC: SEC,2000.
Simunic, D. 1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research 18: 161–190.
Sloan, R. G. 1996. Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Review 71: 289–315.
Teoh, S. H., and T. J. Wong. 1993. Perceived auditor quality and the earnings response coefficient. The Accounting Review 68: 346-366.
Watts, R., and J. Zimmerman. 1986. Positive Accounting Theory. Prentice-Hall.
Yermack. 1996. Higher market valuation of companies with a small board of directors. Journal of Financial Economics 40: 185–211.
Zhang, Y., J. Zhou, and N. Zhou. 2007. Audit committee quality, auditor independence, and internal control weakness. Journal of Accounting and Public Policy 26: 300-327.