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Journal Articles

The Effect of Pure Audit Firms, Nonprovision of Nonaudit Services to Audit Clients, and a Statutory Fee Schedule on Audit Quality Perceptions

Available to Purchase
Nicolas Pappert, Reiner Quick
Journal: Journal of International Accounting Research
Journal of International Accounting Research (2024) 23 (2): 149–172.
https://doi.org/10.2308/JIAR-2022-012
Published: 01 July 2024
... probability that a given auditor will discover a breach in the accounting system of the client (perceived auditor competence) and report the breach (perceived auditor independence). 7 We maintain this distinction in our discussion of the potential effects of the studied features of audit firm...
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