One reason for the paucity of research is the lack of publicly available data with which to empirically examine relationships and test theories. یعنی استقلال ندارند و نظر حسابرسان درگیر در کار حسابرسی با در نظر گرفتن عوامل مختلف This article presents a comprehensive review of academic research pertaining to auditor independence and audit quality. non-litigious environment are concerned about signaling their quality to the market by constraining clients' earnings management behavior. 16 Full PDFs related to this paper. This study used audit compensation and abnormal accruals variables simultaneously, and audit time variable includes empirical data from Korean clients for comprehensive analysis. This study adds new evidence to the growing body of literature that tackles NAS fees (e.g., Abbott et al., 2003Abbott et al., , 2011. Retrieved, . anlamlı şekilde farklılaştığı anlaşılmıştır (p≤0,05). Threats to Auditor Independence: The Impact of Relationship and Economic Bonds . The threats affecting the auditor independence may be classified into: threats when he provides non- auditing services to a client (, starts to increase them. to the emergence of threats to auditor independence which will impair the auditor independence. Previous studies have not provided consistent results for how simultaneous provision of audit and non-audit services by an independent auditor to a client company affects the audit quality. Moreover, This study responds to the call for research to better understand GHG assurance engagements and more specifically, it aims to identify whether factors within the control of assurance firms are able, We examine the individual and joint effects of auditors’ non-audit services (NAS)/abnormal NAS fees and length of audit partner tenure on audit quality. Using a nonlinear, two-stage least-squares method that accounts for the simultaneity of executive pay, firm performance and non-audit fees, we find a significant, This paper investigates the relationships between non-audit services, audit fee, audit hours and accounting quality. Only 37.3% students knew that These four dimensions, representing four threats to independence, are (a) client importance, (b) non-audit services, (c) auditor tenure, For us, however, the optimal legal regulation of auditor independence requires a more textured assessment of social costs and benefits than the existing rule contemplates. Download. For example, consider yourself a potential shareholder in XYZ Company. Five Threats to Auditor Independence. It was evidenced from the survey that size of audit fees is the most important factor, followed by competition, size of audit firm, tenure, provision of management advisory service and finally audit committee. Threats to independence are found to arise in audit firms and these are not recognised in the current audit … A self-interest threat exists if the auditor holds a direct or indirect financial interest in the company or depends on the client for a major fee that is outstanding. We further examine the effect of these economic and relationship bonds on auditor independence in the context of nonaudit services fees and the propensity to issue going-concern opinions. 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