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|標題:||Non-audit services and audit quality --- the effect of Sarbanes-Oxley Act||作者:||Betty Chu
|關鍵字:||Sarbanes-Oxley act;Non-audit services;Earnings quality;Accounting conservatism||Project:||Asia Pacific Management Review, Volume 23, Issue 3, September 2018, Pages 201-208||摘要:||
There has been controversy over the restrictions that SOX imposes on non-audit services. Using accounting conservatism as a proxy for earnings quality of financial statements, the paper investigates whether the offerings of non-audit services by auditors impairs earnings quality. And then, to validate the effects of SOX, this paper also explores the association between non-audit services and accounting conservatism before and after SOX enacted. The empirical results show that non-audit services do impair earnings quality before SOX, but yields no conclusive results whether the provision of non-audit services affects earnings quality. This result supports the positive effects of the regulations of SOX in governing the independence of auditors.
|Appears in Collections:||會計學系所|
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