.... Agoglia. 1 4 2019 1 7 2021 2022 non-audit services operating performance organization capital audit quality The auditing literature contains a surfeit of papers examining questions related to the potential effects of auditor-provided non-audit services (NAS...

... 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. The authors acknowledge comments and suggestions of Mike Bradbury...

...-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...