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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
... audit committee auditor independence accruals corporate governance fees, earnings management nonaudit This study investigates how the association between the economic importance of a client to the auditor and earnings management is moderated by the audit committee. This is the first...