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Keywords: non-audit services
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Journal Articles
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
Journal Articles
Journal Articles
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
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...