search query: @author DeFond, M.L. / total: 5
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| Author: | DeFond, M.L. Raghunandan, K. Subramanyam, K.R. |
| Title: | Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions |
| Journal: | Journal of Accounting Research
2002 : SEP, VOL. 40:4, p. 1247-1274 |
| Index terms: | Auditors |
| Freeterms: | Service fees |
| Language: | eng |
| Abstract: | No significant association can be found between non-audit service fees and impaired auditor independence, where auditor independence is surrogated by auditors' propensity to issue going concern audit opinions. It is also found that there is no association between going concerns opinions and either total fees or audit fees. |
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