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最新文章

• Fees paid to audit firms, accrual choices, and corporate governance AI翻译
  作者：Larcker, DF; Richardson, SA
  作者单位：University of Pennsylvania
  摘要：We examine the relation between the fees paid to auditors for audit and non-audit services, and the choice of accrual measures for a large sample of firms. Using our pooled sample, we find that the ratio of non-audit fees to total fees has a positive relation with the absolute value of accruals similar to Frankel, Johnson, and Nelson [2002]. However, using latent class mixture models to identify clusters of firms with a homogenous regression structure reveals that this positive association onl...
• Auditor independence, non-audit services, and restatements: Was the US government right? AI翻译
  作者：Kinney, WR Jr; Palmrose, ZV; Scholz, S
  作者单位：University of Texas System; University of Texas Austin; University of Southern California; University of Kansas
  摘要：Do fees for non-audit services compromise auditor's independence and result in reduced quality of financial reporting? The Sarbanes-Oxley Act of 2002 presumes that some fees do and bans these services for audit clients. Also, some registrants voluntarily restrict their audit firms from providing legally permitted non-audit services. Assuming that restatements of previously issued financial statements reflect low-quality financial reporting, we investigate detailed fees for restating registrant...