跨非审计服务收费基准的审计质量:来自重大缺陷意见的证据

Joseph Legoria , Gina Rosa , Jared S. Soileau
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引用次数: 6

摘要

监管机构对审计师提供的非审计服务(NAS)对审计师独立性、进而对审计质量的影响表示担忧。本研究考虑提供不同水平的(NAS)是否会影响审计师发布重大弱点意见(MWO)的倾向。结果表明,购买零NAS的审计客户,以及购买NAS低于Sarbanes-Oxley标准的NAS费用低于总费用5%的审计客户,比购买更高水平NAS的客户更有可能获得MWO。
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Audit quality across non-audit service fee benchmarks: Evidence from material weakness opinions

Regulators have voiced concerns regarding the impact of auditor provided non-audit services (NAS) on auditor independence, and by extension, audit quality. This study considers whether the provision of various levels of (NAS) influences the auditor's propensity to issue material weakness opinions (MWO). The results indicate that audit clients that purchase zero NAS, and clients that purchase NAS less than Sarbanes-Oxley's benchmark of NAS fees less than 5% of total fees, are more likely to receive a MWO than clients with a NAS at higher levels.

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