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dc.contributor.authorSvanström, Tobias
dc.date.accessioned2013-05-29T11:58:58Z
dc.date.available2014-02-01T00:00:28Z
dc.date.issued2013
dc.identifier.issn1468-4497 (e-utg)
dc.identifier.urihttp://hdl.handle.net/11250/93782
dc.descriptionThis is the author’s final, accepted and refereed manuscript to the articleno_NO
dc.description.abstractThe purpose of this study is to examine the relationship between audit quality in private firms and the provision of non-audit services (NAS) - an issue that has rarely been considered in prior research. The threats to auditor independence are different in private firms compared to public firms. The same is true of the opportunities to use the same knowledge for audit and for NAS. Therefore, the effect of the provision of NAS on audit quality is also likely to be different. In this study, audit quality is measured by discretionary accruals, as well as by managers’ perceptions of the extent to which the audit improves accounting quality. The regression analysis is based on 420 surveyed private firms in Sweden and suggests that audit quality is positively associated with NAS in general and accounting services in particular. The findings indicate that the joint provision of audit and NAS do not necessarily result in impaired auditor independence, but rather support the existence of knowledge spillover between the services.no_NO
dc.language.isoengno_NO
dc.publisherTaylor & Francisno_NO
dc.subjectaudit qualityno_NO
dc.subjectauditor independenceno_NO
dc.subjectnon-audit services (NAS)no_NO
dc.subjectknowledge spilloverno_NO
dc.subjectprivate firmsno_NO
dc.titleNon-audit services and audit quality: evidence from private firmsno_NO
dc.typeJournal articleno_NO
dc.typePeer reviewedno_NO
dc.source.pagenumber337-366no_NO
dc.source.volume22no_NO
dc.source.journalEuropean Accounting Reviewno_NO
dc.source.issue2no_NO
dc.identifier.doihttp://dx.doi.org/10.1080/09638180.2012.706398


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