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Keywords: Knowledge spillovers
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Journal Articles
Non‐audit services and knowledge spillovers: An investigation of the audit report lag
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Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2013) 21 (1): 32–51.
Published: 12 July 2013
... spillovers that lead to a more efficient audit. This paper seeks to provide evidence concerning knowledge spillovers by examining the association between the audit report lag and non‐audit services. Design/methodology/approach The authors obtained a sample of 260 firm‐year observations from the financial...
