Do Auditor‐Provided Nonaudit Services Improve Audit Effectiveness?*
2007; Wiley; Volume: 24; Issue: 2 Linguagem: Inglês
10.1506/y6h1-7895-774t-5tm1
ISSN1911-3846
AutoresJennifer R. Joe, Scott D. Vandervelde,
Tópico(s)Taxation and Compliance Studies
ResumoContemporary Accounting ResearchVolume 24, Issue 2 p. 467-487 Do Auditor-Provided Nonaudit Services Improve Audit Effectiveness?* Jennifer R. Joe, Jennifer R. Joe Georgia State UniversitySearch for more papers by this authorScott D. Vandervelde, Scott D. Vandervelde University of South CarolinaSearch for more papers by this author Jennifer R. Joe, Jennifer R. Joe Georgia State UniversitySearch for more papers by this authorScott D. Vandervelde, Scott D. Vandervelde University of South CarolinaSearch for more papers by this author First published: 15 January 2010 https://doi.org/10.1506/Y6H1-7895-774T-5TM1Citations: 75 * Accepted by Steve Salterio. This paper benefited from helpful comments from Michael Cipriano, Christine Earley, Craig Emby, Audrey Gramling, Vicky Hoffman, William Kinney, Jr., Robert Libby, Steve Salterio, Gregory Trompeter, Richard Tubbs, Yi-Jing Wu, Arnold Wright, two anonymous reviewers, workshop participants at Boston College, Georgia State University, University of South Florida, and the Sydney Winter Lecture Series at the University of Iowa and participants at the 2005 American Accounting Association Auditing Section Midyear and Annual Meetings. We thank Jennifer Kahle and Rini Laksmana for their assistance in administering the experiment. AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onEmailFacebookTwitterLinkedInRedditWechat References Abdolmohammadi, M., and A. Wright. 1987. An examination of the effects of experience and task complexity on audit judgments. The Accounting Review 62 (1): 1–13. American Institute of Certified Public Accountants (AICPA). 2002. Statement on Auditing Standards No. 99: Consideration of fraud in a financial statement audit. New York: AICPA. Ashbaugh, H., R. LaFond, and B. Mayhew. 2003. Do non-audit services compromise auditor independence? Further evidence. The Accounting Review 78 (3): 611–39. Ashton, A. H., and R. H. Ashton. 1988. Sequential belief revision in auditing. The Accounting Review 63 (4): 623–41. Atkinson, R. K., A. Renkl, and M. M. Merrill. 2003. Transitioning from studying examples to solving problems: Effects of self-explanation prompts and fading worked-out steps. Journal of Educational Psychology 95 (4): 774–83. Bazerman, M. H., G. Loewenstein, and D. A. Moore. 2002. Why good accountants do bad audits. Harvard Business Review 80 (11): 97–102. Buckless, F. R., and S. P. Ravenscroft. 1990. Contrast coding: A refinement of ANOVA in behavioral analysis. The Accounting Review 65 (4): 933–45. Davis, L., D. Ricchiute, and G. Trompeter. 1993. Audit effort, audit fees, and the provision of non-audit services to audit clients. The Accounting Review 68 (1): 135–50. DeAngelo, L. E. 1981. Auditor independence, "low balling", and disclosure regulation. Journal of Accounting and Economics 3 (2): 113–27. Firth, M. A. 1997. The provision of nonaudit services by accounting firms to their clients. Contemporary Accounting Research 14 (2): 1–21. Frankel, R. M., M. F. Johnson, and K. K. Nelson. 2002. The relation between auditors' fees for non-audit services and earnings management. The Accounting Review 77 (Supplement): 71–105. Gaynor, L. M. 2002. Investors' perceptions of auditor independence: The effect of disclosure versus auditor restrictions. Working paper, Georgetown University. Gentner, D., M. J. Rattermann, and K. D. Forbus. 1993. The roles of similarity in transfer: Separating retrievability from inferential soundness. Cognitive Psychology 25 (4): 524–75. Gick, M. L., and K. J. Holyoak. 1980. Analogical problem solving. Cognitive Psychology 12 (3): 306–55. Gick, M. L., and K. J. Holyoak. 1983. Schema induction and analogical transfer. Cognitive Psychology 15 (1): 1–38. Houston, R. W. 1999. The effects of fee pressure and client risk on audit seniors' time budget decisions. Auditing: A Journal of Practice & Theory 18 (2): 70–86. International Federation of Accountants (IFAC). 2005a. International Standard on Auditing No. 240: The auditor's responsibility to consider fraud in an audit of financial statements. New York: IFAC. International Federation of Accountants (IFAC). 2005b. Handbook on international auditing, assurance, and ethics pronouncements. New York: IFAC. Joe, J. R. 2003. Why press coverage of a client influences the audit opinion. Journal of Accounting Research 41 (1): 109–33. Johnson, V. E., and S. E. Kaplan. 1990. An examination of auditor independence: Further evidence on the effect of system design practice on auditor judgment. Research in Accounting Regulation 4: 59–75. King, R. R. 2002. An experimental investigation of self-serving biases in an auditing trust game: The effect of group affiliation. The Accounting Review 77 (2): 265–84. Kinney, W. R. Jr., Z.-V. Palmrose, and S. Scholz. 2004. Auditor independence, non-audit services, and restatements: Was the U.S. government right Journal of Accounting Research 42 (3): 561–88. Kozloski, T. M. 2005. Knowledge transfer in the fraud risk assessment task. Working paper, Wilfrid Laurier University. Lynch, J. G., and T. K. Srull. 1982. Memory and attention factors in consumer choice: Concepts in research methods. Journal of Consumer Research 9 (1): 18–37. Marchant, G. 1989. Analogical reasoning and hypothesis generation in auditing. The Accounting Review 64 (3): 500–13. Marchant, G., J. Robinson, U. Anderson, and M. Schadewald. 1991. Analogical transfer and expertise in legal reasoning. Organizational Behavior and Human Decision Processes 48 (2): 272–90. Marchant, G., J. Robinson, U. Anderson, and M. Schadewald. 1993. The use of analogy in legal argument: Problem similarity, precedent, and expertise. Organizational Behavior and Human Decision Processes 55 (1): 95–119. Mayer, R. E., and M. C. Wittrock. 1996. Problem-solving transfer. In Handbook of Educational Psychology, eds. D. C. Berliner and R. C. Calfee. New York: Simon & Schuster Macmillan. Norris, F. 2000. Three big accounting firms assail SEC's proposed restrictions. New York Times, July 27, C9. Novick, L. R. 1988. Analogical transfer, problem similarity, and expertise. Journal of Experimental Psychology: Learning, Memory, and Cognition 14 (3): 510–20. Phillips, F. 1999. Auditor attention to and judgments of aggressive financial reporting. Journal of Accounting Research 37 (1): 167–89. Plumlee, R. D. 1985. The standard of objectivity for internal auditors: Memory and bias effects. Journal of Accounting Research 23 (2): 683–99. Rau, S., and D. V. Moser. 1999. Does performing other audit tasks affect going-concern judgments The Accounting Review 74 (4): 493–508. Revell, J., and D. Burke. 2003. The fires that won't go out. Fortune, October 13, 139. Salterio, S. 1996. The effects of precedents and client position on auditors' financial accounting policy judgment. Accounting, Organizations and Society 21 (5): 467–86. Salterio, S., and L. Koonce. 1997. The persuasiveness of audit evidence: The case of accounting policy decisions. Accounting, Organizations and Society 22 (6): 573–87. Securities and Exchange Commission (SEC). 2001. Final rule: Revision of the commission's auditor independence requirements. Available online at http:www.sec.govrulesfinal33-7919.htm. Simunic, D. A. 1984. Auditing, consulting, and auditor independence. Journal of Accounting Research 22 (2): 679–702. Tajfel, H., and J. C. Turner. 1986. The social identity theory of intergroup behavior. In Psychology of Intergroup Relations, 2nd ed., eds. W. Worchel and W. G. Austin, 7–24. Chicago: Nelson-Hall Publishers. Turner, J. C. 1987. Rediscovering the social group: A self-categorization theory. Oxford: Basil Blackwell. Vandervelde, S. D. 2006. The importance of account relations when responding to interim audit testing results. Contemporary Accounting Research 23 (3): 789–821. Wines, G. 1994. Auditor independence, audit qualifications and the provision of non-audit services: A note. Accounting and Finance 34 (1): 75–86. Citing Literature Volume24, Issue2Summer 2007Pages 467-487 ReferencesRelatedInformation
Referência(s)