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Keywords: nonaudit servicesClose
AUDITING: A Journal of Practice & Theory (2013) 32 (1): 85–112.
Published: 01 February 2013
...Aasmund Eilifsen; Kjell Henry Knivsflå SUMMARY In 2003, the Financial Supervisory Authority of Norway (FSA) disclosed that audit firms had violated the legal restrictions for providing nonaudit services (NAS). In response, the FSA tightened the NAS regulations. This study examines how regulatory...