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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| Main Authors: | , |
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| 格式: | text |
| 語言: | English |
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Institutional Knowledge at Singapore Management University
2008
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| 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 |
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