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Keywords: nonaudit
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Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (3): 1–24.
Published: 01 August 2018
...Nasser Alsadoun; Vic Naiker; Farshid Navissi; Divesh S. Sharma SUMMARY Although the Sarbanes-Oxley Act of 2002 (SOX) banned most nonaudit services (NAS), it did not restrict auditors from providing tax NAS to their audit clients. In the post-SOX period, regulators and investors are highly...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (3): 125–156.
Published: 01 August 2011
.... bans most auditor-provided nonaudit services and requires the audit committee to pre-approve and to ensure that permissible nonaudit purchases from the auditor do not compromise the auditor's independence and the quality of financial reporting. Other countries (e.g., U.K., Australia, New Zealand...