K
Kannan Raghunandan
Researcher at Florida International University
Publications - 105
Citations - 11191
Kannan Raghunandan is an academic researcher from Florida International University. The author has contributed to research in topics: Audit & Joint audit. The author has an hindex of 49, co-authored 100 publications receiving 10439 citations. Previous affiliations of Kannan Raghunandan include Texas A&M International University & California State University, San Bernardino.
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Do Non-audit Service Fees Impair Auditor Independence? Evidence from Going-concern Audit Opinions
TL;DR: The authors found no evidence that non-audit service fees impair auditor independence, where independence is surrogated by auditors' propensity to issue going concern audit opinions, suggesting that auditors behave with relatively greater independence towards these clients.
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Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions
TL;DR: In this paper, the authors find no significant association between non-audit service fees and impaired auditor independence, where auditor independence is surrogated by auditors propensity to issue going concern audit opinions.
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Auditor Tenure and Audit Reporting Failures
TL;DR: In this paper, the relationship between audit tenure and audit failures was examined by examining prior audit reports for a sample of CFPs and found that audit tenure was positively associated with audit failures.
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The Association between Audit Committee Characteristics and Audit Fees
TL;DR: In this paper, the authors examined the association between audit committee characteristics and audit fees, using data gathered under the recent SEC fee disclosure rules, and found that audit fees will be positively associated with audit committee independence, financial expertise, and meeting frequency.
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Evidence on the Joint Determination of Audit and Non‐Audit Fees
TL;DR: In this paper, the authors investigate whether the characteristics of clients, auditors, and the auditor-client relationship simultaneously determine audit and non-audit fees, and they find no evidence that the relationship is consistent with knowledge spillovers between the two services.