Quick, Reiner; Sattler, Matthias; Wiemann, Daniela - In: Managerial Auditing Journal 28 (2013) April, pp. 323-344
Purpose – The aim of the present paper is to examine the impact of agency costs on the demand for non-audit services (NAS) in Germany. Design/methodology/approach – This study uses data from German listed companies to test whether audit clients vary their purchases of NAS according to agency...
