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Keywords: Nonaudit services
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Journal Articles
Are out-of-period adjustments a type of stealth restatement? An examination of nonaudit services and out-of-period adjustments
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2024) 39 (3): 238–262.
Published: 13 February 2024
...Cori Crews; John Abernathy; Jimmy Carmenate; Divesh Sharma; Vineeta Sharma Purpose The purpose of this study is to investigate the association between nonaudit services (NAS) and out-of-period adjustments (OOPAs). Over the years, the number of OOPAs has risen while the number of restatements has...
Journal Articles
Do client firms manage the perception of auditor independence?: Evidence from the Swedish non‐audit service market
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2012) 27 (9): 821–845.
Published: 05 October 2012
... Group Publishing Limited 2012 Sweden Auditors Auditing Perception Nonaudit services Audit quality Auditor independence Perceived audit quality This study investigates whether agency conflicts between controlling and minority shareholders affect firms' decisions to purchase non...
