The Accounting Review Vol. 68 No. 1 1993
Auditee Incentives for Auditor Independence: The Case of Nonaudit Services.
Abstract
Tests the effects of agency incentives and knowledge spillovers in joint engagements for audit and nonaudit services. Association of external parties and regulators joint nonaudit purchases with impaired auditor independence; Agency costs and the procurement of jointly produced services; Recognition by auditees of the potential for perceptions of independence impairment.
- DOI
- 10.2308/tar-9605305915
- Volume
- 68
- Issue
- 1
- Pages
- 113-133
- Language
- en
- Sources
- openalex crossref