Antle, Rick; Gordon, Elizabeth; Narayanamoorthy, Ganapathi - In: Review of Quantitative Finance and Accounting 27 (2006) 3, pp. 235-266
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 …