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Non-audit services and financial reporting quality : evidence from 1978 - 1980

Koh, Kevin; Rajgopal, Shivaram; Srinivasan, Suraj - 2011 - Rev.

We provide evidence on the long standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978-80 Using this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors...

Persistent link: https://www.econbiz.de/10009241457

Non-audit services and financial reporting quality: evidence from 1978 to 1980

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Kundenzufriedenheit mit produktionsnahen deutschen Serviceleistungen : Ergebnisse der Analysen in Deutschland, USA und China

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Aktuelle Entwicklungen im Bereich der Rechnungslegung

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Innovative and networked business functions : customer-driven procurement

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Servitization : is a paradigm shift in the business model and service enterprise required?

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