Gul, Ferdinand A.; Tsui, Judy; Dhaliwal, Dan S. - In: Accounting and Finance 46 (2006) 5, pp. 797-817
This paper tests the hypothesis that there is an inverse relation between non-audit services (NAS) provided by a firm auditor and the value relevance of earnings (measured as the earnings response coefficient) and that this relation is weaker for firms with Big 6 auditors. The hypothesis is...