Auditor independence and fee dependence

Barkess, 1994, The provision of other services by auditors, Accounting and Business Research, 24, 99, 10.1080/00014788.1994.9729469 Barkess, L., Simnett, R., Urquhart, P., 1996. The effect of client fee dependence on audit independence, Unpublished working paper. University of New South Wales. Carcello, 1992, Audit quality attributes, Auditing: A Journal of Practice and Theory, 11, 1 Craswell, 1992, Audit pricing in Australia 1980–1989, Australian Accounting Review, 1, 28, 10.1111/j.1835-2561.1992.tb00127.x Craswell, 1995 Craswell, 1999, Does the provision of non-audit services impair auditor independence?, Journal of International Auditing, 3, 29, 10.1111/1099-1123.00047 Craswell, 1995, Auditor brand name reputations and industry specializations, Journal of Accounting and Economics, 20, 297, 10.1016/0165-4101(95)00403-3 Craswell, 1999, Pricing of initial audit engagements, The Accounting Review, 74, 201, 10.2308/accr.1999.74.2.201 DeAngelo, 1981, Auditor independence, low balling and disclosure regulation, Journal of Accounting and Economics, 3, 183, 10.1016/0165-4101(81)90002-1 Dechow, 1995, Detecting earnings management, The Accounting Review, 70, 193 Dopuch, 1987, Predicting audit qualifications with financial and market variables, The Accounting Review, 62, 431 Farmer, 1987, An investigation of the impact of economic and organisational factors in auditor independence, Auditing: A Journal of Practice and Theory, 7, 1 Francis, 1999, City markets as a unit of analysis in audit research and the re-examination of Big 6 market shares, Abacus, 35, 185, 10.1111/1467-6281.00040 Frost, 1994, Uncertainty-modified audit reports and future earnings, Auditing: A Journal of Practice and Theory, 13, 22 Gul, 1991, Size of audit fees and perceptions of auditors’ ability to resist management pressure in audit conflict situations, Abacus, 27, 162, 10.1111/j.1467-6281.1991.tb00264.x Hepworth, A., 2001. Auditors face conflict crackdown. The Australian Financial Review, pp. 1, 8. Knapp, 1985, Audit conflict, The Accounting Review, 60, 202 Krishnan, 1995, Evidence on opinion shopping from audit opinion conservatism, Journal of Accounting and Public Policy, 14, 179, 10.1016/0278-4254(95)00020-F Levitan, 1985, Indicators of exceptions to the going concern assumption, Auditing: A Journal of Practice and Theory, 5, 26 Levitt, A., 2000. Renewing the covenant with investors, US Securities and Exchange Commission. Speech to the New York University Centre for Law and Business May 10, http://www.sec.gov/news/speeches. MacKie-Mason, 1990, Do taxes affect corporate financing decisions?, Journal of Finance, 45, 1471, 10.2307/2328746 Monroe, 1993, Predicting uncertainty audit qualifications in Australia using publicly available information, Accounting and Finance, 33, 79, 10.1111/j.1467-629X.1993.tb00200.x Mutchler, 1986, Empirical evidence regarding the auditor's going concern opinion decision, Auditing: A Journal of Practice and Theory, 6, 148 Prawitt, 2000, An update on auditor independence, The Auditor's Report, 23, 6 SEC 2000a. Concept Release: International Accounting Standards SECURITIES AND EXCHANGE COMMISSION 17 CFR PARTS 230 and 240, FILE NO. S7-04-00 [RIN: 3235-AH65], http://www.sec.gov/rules/concept/34-42430.htm. SEC 2000b. Final Rule: Revision of the Commission's Auditor Independence Requirements SECURITIES AND EXCHANGE COMMISSION 17 CFR PARTS 210 and 240, FILE NO. S7-13-00 [RIN: 3235-AH91], http://www.sec.gov/rules/final/33-7919.htm. Shockley, 1981, Perceptions of auditor's independence, The Accounting Review, 61, 785 Simon, 1988, The effects of auditor change on audit fees, The Accounting Review, 63, 255 Whittred, 1980, Audit qualifications and the timeliness of corporate annual reports, The Accounting Review, 55, 563 Wines, 1994, Auditor independence, audit qualifications and the provision of non-audit services, Accounting and Finance, 34, 75, 10.1111/j.1467-629X.1994.tb00263.x