Effects of provision on non-audit services on audit lag : test of the knowledge spillover hypothesis.

• Main Authors: Low, Jeremy Peng Mun., Lew, Zining., Tse, Man Yee.
• Other Authors: Sharma, Divesh Shankar
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Auditing
• Online Access: http://hdl.handle.net/10356/10035
• Institution: Nanyang Technological University

The Sarbanes Oxley Act prohibits the incumbent auditor from providing certain types of nonaudit services on the grounds that they impair auditor independence. However, the auditing industry argues that it is not socially beneficial, citing the knowledge spillover concept that hypothesizes that the...