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How increased regulatory oversight of nonaudit services affects investors' perceptions of earnings quality
Eilifsen, Aasmund; Knivsflå, Kjell Henry - In: Auditing : a journal of practice & theory 32 (2013) 1, pp. 85-112
Persistent link: https://www.econbiz.de/10009721279
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How Increased Regulatory Oversight of Non-Audit Services Affects Investors’ Perceptions of Earnings Quality
Eilifsen, Aasmund - 2012
In 2003, the Financial Supervisory Authority of Norway (FSA) disclosed that audit firms had violated the legal restrictions for providing non-audit services (NAS). In response, the FSA tightened the NAS regulations. This study examines how regulatory oversight affects the relation between the...
Persistent link: https://www.econbiz.de/10012712536
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The role of audit firm size, non-audit services, and knowledge spillovers in mitigating earnings management during large equity issues
Eilifsen, Aasmund; Knivsflå, Kjell Henry - In: International journal of auditing : IJA 20 (2016) 3, pp. 239-254
Persistent link: https://www.econbiz.de/10011618190
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Enforcement der Wirtschaftsprüfer : vergleichende Analyse der Disziplinaraufsicht und der Qualitätskontrolle im deutschen und norwegischen Wirtschaftsprüfungswesen
Eilifsen, Aasmund; Quick, Reiner - In: Zeitschrift für vergleichende Rechtswissenschaft : … 103 (2004) 3, pp. 281-315
Persistent link: https://www.econbiz.de/10002194508