determined. We address this endogeneity issue by modeling the confluence of audit fees, fees for non-audit services and abnormal … 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 …

determined. We address this endogeneity issue by modeling the confluence of audit fees, fees for non-audit services and abnormal … 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 …

This paper examines the accounting and auditing practices in non-governmental organizations. It seeks to understand … results show variations in the accounting and auditing practices of the non-governmental organizations. Further analysis … indicates that a number of factors influence the accounting and auditing practices of nongovernmental organizations. Our …

auditing only. Companies that obtain tax services from their auditors usually do so on a recurring basis. In contrast …

firm's specialization in auditing clients with specific characteristics) and the auditor's experience with a certain client … efficient audit firm is precluded from auditing these clients due to its cooling-off. (1) If audit firms have strong time …

-provider” auditing and consulting thus depend on the kind of services an auditor is allowed to offer and, in particular, on the point in …