... in operating performance subsequent to NAS investment is due to earnings management or lower audit quality. JEL Classifications: M41; M49; L84. non-audit services operating performance organization capital audit quality The authors appreciate the helpful comments of Paul Demere, Matthew Ege...

... to separately provisioned. Our results provide important insights to the literature and to purchasers and regulators by examining an emerging non-audit service and how a signal of non-audit service quality can affect perceptions of audit quality. non-audit services cybersecurity incidents audit quality...

... as a conduit to supply higher margin non-audit services (NAS) to clients with more resources. Last, we find no evidence the supply of NAS impairs auditor independence, alleviating joint supply concerns raised in the Cooper Review. Editor's note: Accepted by W. Robert Knechel. December 2013 August...

...-wide. However, when the dependent variable is redefined to the total “bundle” of services provided by the audit firm (including audit and non-audit fees), the industry leader is shown to earn a fee premium suggesting BDO uses audits as a conduit to supply higher-margin non-audit services. Our findings...

...Jennifer J. Gaver; Jeffrey S. Paterson SUMMARY We examine the association between audit quality and the joint provision of audit and non-audit services (NAS) by accounting firms. We argue that differences in audit quality between joint and non-joint NAS conditions can only be assessed...