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Keywords: nonaudit servicesClose
AUDITING: A Journal of Practice & Theory (2023) 42 (3): 177–192.
Published: 01 August 2023
... auditors. Our findings demonstrate the value that non–Big 4 auditors can provide through nonaudit services. We thank Jagan Krishnan (editor) and an anonymous reviewer for their valuable comments and suggestions. We thank Hilary Hughes and Nick Mitchell for their feedback on an earlier version...
AUDITING: A Journal of Practice & Theory (2021) 40 (2): 23–48.
Published: 01 May 2021
...Effiezal Aswadi Abdul Wahab; Willie. E. Gist; Ferdinand A. Gul; Mazlina Mat Zain SUMMARY This study examines the relationship between outsourced internal audits, nonaudit services, and audit fees. We use Malaysian data to show that client firms that outsource their internal auditing function (IAF...
AUDITING: A Journal of Practice & Theory (2011) 30 (3): 103–123.
Published: 01 August 2011
...Jayanthi Krishnan; Lixin (Nancy) Su; Yinqi Zhang SUMMARY Concerns about the impact of auditor-provided nonaudit services (NAS) on auditor independence arise because of (1) auditors' economic dependence on their clients, and (2) some specific types of NAS which the Securities and Exchange...
AUDITING: A Journal of Practice & Theory (2011) 30 (2): 51–76.
Published: 01 May 2011
...Lawrence J. Abbott; Susan Parker, and; Gary F. Peters SUMMARY We investigate the association between mandated fee disclosures and structural changes in the determinants of nonaudit services (NAS). The Securities and Exchange Commission (SEC) underscored the importance of understanding the impact...