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Audit Fees, Non‐Audit Fees and Auditor Going‐Concern Reporting Decisions in the United Kingdom
Abacus, 2008The accounting profession has come under increased scrutiny over recent years about the growing number of non‐audit fees received from audit clients and the possible negative impact of such fees on auditor independence. The argument advanced is that providing substantial amounts of non‐audit services to clients may make it more likely that auditors ...
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Corporate social responsibility and non-audit service fees
Asia-Pacific Journal of Accounting & Economics, 2021In this study, we examine the association between corporate social responsibility (CSR) and the purchase of non-audit service (NAS).
Jong-Yu Paula Hao +2 more
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The joint determination of audit fees, non-audit fees, and abnormal accruals
Review of Quantitative Finance and Accounting, 2006Prior research has estimated piece-meal the determinants of audit fees, non-audit fees and abnormal accruals. Intuition, informal analysis, and a variety of theories suggest that audit fees, non-audit fees, and abnormal accruals are jointly determined.
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Determinants and consequences of non‐audit service fees
Managerial Auditing Journal, 2007PurposeThis paper aims to provide preliminary evidence on the determinants of non‐audit service provision and whether the provision of such services impairs auditors' independence in the context of Bangladesh.Design/methodology/approachBoth univariate and multivariate regression methodologies are used to test the hypotheses. Signaling theory is used to
Ahsan Habib, Ainul Islam
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