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Keywords: non-audit services
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Journal Articles
Investments in Auditor-Provided Non-Audit Services and Future Operating Performance
Available to Purchase
AUDITING: A Journal of Practice & Theory (2022) 41 (2): 141–164.
Published: 01 May 2022
... 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...
Journal Articles
The Impact of Cybersecurity Risk Management Examinations and Cybersecurity Incidents on Investor Perceptions and Decisions
Available to Purchase
AUDITING: A Journal of Practice & Theory (2021) 40 (1): 73–89.
Published: 01 February 2021
... 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...
Journal Articles
Partner-Scale Economies, Service Bundling, and Auditor Independence in the Australian Self-Managed Superannuation (Pension) Fund Industry
Available to Purchase
AUDITING: A Journal of Practice & Theory (2017) 36 (2): 161–180.
Published: 01 May 2017
... 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...
Includes: Supplementary data
Journal Articles
Auditor Industry Specialization, Service Bundling, and Partner Effects in a Mining-Dominated City
Available to Purchase
AUDITING: A Journal of Practice & Theory (2014) 33 (3): 153–180.
Published: 01 August 2014
...-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...
Journal Articles
The Association between Actuarial Services and Audit Quality
Available to Purchase
AUDITING: A Journal of Practice & Theory (2014) 33 (1): 139–159.
Published: 01 February 2014
...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...