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Keywords: nonaudit
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Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (4): 85–114.
Published: 01 November 2012
...W. Robert Knechel; Divesh S. Sharma SUMMARY The Sarbanes-Oxley Act of 2002 (SOX) effectively bars an auditor from providing nonaudit services to an audit client based on the belief that the resulting economic bonding undermines the auditor's independence and quality of the audit (U.S. House...