haku: @author Ezzamel, M. / yhteensä: 29
viite: 9 / 29
| Tekijä: | Ezzamel, M. Gwilliam, D.R. Holland, K.M. |
| Otsikko: | The relationship between categories of non-audit services and audit fees: Evidence from UK companies |
| Lehti: | International Journal of Auditing
2002 : MAR, VOL. 6:1, p. 13-35 |
| Asiasana: | Auditing Companies Service United Kingdom Europe |
| Kieli: | eng |
| Tiivistelmä: | Using survey data, the paper examines the relationship between various categories of non-audit services and audit fees. Compared to previous research, a more refined classification of non-audit services is used both for incumbent and non-incumbent auditors, and control for the existence of an internal audit function and basis of disclosure. The results suggest that the relationship btw. levels of audit fees and non-audit services varies by category of non-audit service. These results support explanations of the positive association btw. fees paid for non-audit services and audit fees in terms either of client specific differences, e.g. organisational complexity. |
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