Non-audit service fees and audit quality: The impact of auditor specialization

• المؤلفون الرئيسيون: LIM, Chee Yeow, TAN, Hun-Tong
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2008
• الموضوعات: Accounting; Corporate Finance
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/629; https://ink.library.smu.edu.sg/context/soa_research/article/1628/viewcontent/LIM_et_al_2008_Journal_of_Accounting_Research__1_.pdf
• المؤسسة: Singapore Management University

We posit that the effect of non-audit fees on audit quality is conditional on auditor industry specialization. Industry specialist auditors are more likely than nonspecialists to be concerned about reputation losses and litigation exposure, and to benefit from knowledge spillovers from the provision...