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Client strategic actions, going-concern audit opinions and audit reporting errors.
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Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions
Journal of Accounting Research, 2002We find no significant association between non–audit service fees and impaired auditor independence, where auditor independence is surrogated by auditors’ propensity to issue going concern audit opinions. We also find no association between going concern opinions and either total fees or audit fees.
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