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| Author: | Firth, M. |
| Title: | Auditor-provided consultancy services and their associations with audit fees and audit opinions |
| Journal: | Journal of Business Finance and Accounting
2002 : JUN-JUL, VOL. 29:5-6, p. 661-693 |
| Index terms: | Auditing Audit costs Consultancy |
| Language: | eng |
| Abstract: | The author examines the relationships between non-audit services fees paid to auditors and (1) audit fees, and (2) the occurrence of qualified audit opinions. The positive association between consultancy fees and audit fees is shown to be due to certain company specific events that generate a demand for consultancy services as well as requiring additional audit effort. Identified company specific events are mergers and acquisitions, new share issues, new accounting and information systems, new CEOs, and corporate restructuring. |
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