Corporate governance and audit process
Recent studies on whether the provision of non-audit services impairs audit quality document mixed results, depending on the proxy for auditor quality used. We posit that the effect of non-audit fees on audit quality is conditional on auditor industry specialization in that audit quality is less lik...
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| Format: | Research Report |
| Language: | English |
| Published: |
2015
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| Online Access: | http://hdl.handle.net/10356/62005 |