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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Bibliographic Details
Main Authors: LIM, Chee Yeow, TAN, Hun-Tong
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2008
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Online Access: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
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Institution: Singapore Management University
Language: English
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