Antle, Rick; Gordon, Elizabeth; Narayanamoorthy, Ganapathi - School of Management, Yale University - 2002
knowledge spillovers (or economies of scope) from auditing to non-audit services and from non-audit services to auditing. While … knowledge spillovers from non-audit services to auditing have been found in prior research [e.g. see Simunic 1984], the presence … of knowledge spillovers from auditing to non-audit services is a new result. Contrary to recent results in Ferguson et al …