joint provision of audit and non-audit services as well as whether the audit client benefits from knowledge spillovers … fundamentally changed the mix of audit and non-audit services that can be offered to audit clients. We find a strong and significant … negative relationship between audit fees and non-audit fees. Our results suggest that knowledge spillover flows from non-audit …

make: determining audit fees and whether to issue a going concern opinion. We study two pairs of obligations – capital … positively and significantly associated with audit fees but not capital leases. We also find that on-balance sheet and off …-balance sheet pension obligations have a similar association with audit fees. For going concern decisions, auditors regard off …

fraudulent financial statements. Our findings have important implications for regulators, members of the audit committee …Much of the extant audit research focuses on the impact of excess audit fees paid to the auditors on earnings … management. However, there is limited empirical evidence on whether auditors tolerate earnings management when audit fees are low …

large banks whose managements are required under the FDIC Improvement Act to evaluate the internal control over financial … both unexpected total and nonaudit fees. These results suggest that auditor fee dependence on the audit client is …

Recently, some firms have decoupled their audit and tax service providers in an effort to improve the perceived … credibility of their financial statements. Many firms, however, continue to rely on their current auditor for tax services … auditor-provided tax services, i.e., enhanced financial reporting quality due to knowledge spillover to be greater than the …