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ARE AUDITORS COMPROMISED BY NONAUDIT SERVICES. ASSESSING THE EVIDENCE |
| Journal: | Contemporary Accounting Research (view standing data) | | Volume: | 23 | | Issue: | 3 | | Season: | Autumn | | Month: | September | | Year: | 2006 | | Start Page: | 747 | | End Page: | 760 |
| Author(s): | Jere R Francis |
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| Ruddock, Taylor and Taylor (2006) use an earnings conservatism framework to investigate the effects of nonaudit services (NAS) oon earings conservatism, and to test whether audit quality was impaired by NAS in Australia during the 1990s. They find no evidence of differential conservatism conditional on the level of NAS fees paid to auditors, and thus conclude that NAS have no adverse effect on audit quality. |
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