The Relation Between Auditors Fees for Non Audit Services And Earnings Quality

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The Relation Between Auditors Fees for Non Audit Services And Earnings Quality
Richard M Frankel
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02 Pharmaceuticals -0. 01 Extractive -0. 10 Durable manufacturers 0. 01 Transportation 0. 01 Utilities -0. 03 Retail -0. 07 Services -O. 03 Computers 0. 14 BIGFIVE 0. 07 AUDTEN -0. 01 ROA -0. 04 LOSS 0. 01 ANNRET -0. 03 %INST -0. 01 CFO 0. 02 LEVERAGE 0. 02 INVREC -0. 03 FIN/ACQ 0. 07 LOGMVE 0. 05 M/B 0. 01 Adjusted R' 0. 31 N 2, 520 REFERENCES Abbott, L. , S. Parker, G. Peter, and D. V. Rama. 2001. Audit, non-audit and information technology fees: some empirical evidence. Working paper, Univer...sity of Memphis.
Abdel-khalik, A. R. 1990. The jointness of audit fees and demand for MAS: a self-selection analysis. Contemporary Accounting Research 6: 295-322.
Antle, R. 1982. The auditor as an economic agent. Journal of Accounting Research 20: 503-527.
Antle, R. 1984. Auditor independence. Journal of Accounting Research 22: 1-20.
Antle, R. , P. A. Griffen, D. J. Teece, and O. E. Williamson. 1997. An economic analysis of auditor independence for a multi-client, multi-service public accounting firm .


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