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| Author: | Chung, H. Kallapur, S. |
| Title: | Client importance, nonaudit services, and abnormal accruals |
| Journal: | Accounting Review
2003 : OCT, VOL. 78:4, p. 931-955 |
| Index terms: | Auditors Clients Earnings |
| Language: | eng |
| Abstract: | The economic theory of auditor independence (DeAngelo 1981b) suggests that auditors' incentives to compromise their independence are related to client importance. The authors investigate the association of user ratios of client fees and of nonaudit fees divided by the audit company's U.S. revenues or a surrogate for the audit-practice-office revenues as measures of client importance with Jones-model abnormal accruals. |
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