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

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

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...

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書目詳細資料
Main Authors:	LIM, Chee Yeow, TAN, Hun-Tong
格式:	text
語言:	English
出版:	Institutional Knowledge at Singapore Management University 2008
主題:	Accounting Corporate Finance
在線閱讀:	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
標簽:	添加標簽沒有標簽, 成為第一個標記此記錄!
機構:	Singapore Management University
語言:	English

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