The effects of the provision of consulting services on audit reporting quality
| العنوان: | The effects of the provision of consulting services on audit reporting quality |
|---|---|
| المؤلفون: | Pedro Carmona, Michael Willoughby, Alexandre Momparler |
| المصدر: | The Service Industries Journal. 32:411-429 |
| بيانات النشر: | Informa UK Limited, 2012. |
| سنة النشر: | 2012 |
| مصطلحات موضوعية: | business.industry, Strategy and Management, Audit evidence, Accounting, Chief audit executive, Audit, Audit plan, Quality audit, Internal audit, Joint audit, health services administration, Management of Technology and Innovation, Information technology audit, Business |
| الوصف: | The growing complexity of the global business environment is leading innovative firms to demand further external counselling to better handle rapid change and increasing uncertainty. Likewise, the implementation of new information systems is usually carried out with the help of external advisors. This paper examines whether the provision of consulting services undermines audit reporting quality by testing for an association between advisory services and audit reporting. A cross-sectional logistic regression is estimated to test the relationship between consulting fees and the audit outcome. The evidence suggests that there is no statistically significant association between non-audit fees and audit outcome. This finding is consistent with the idea that audit reporting quality is not impaired by the provision of consulting services. |
| تدمد: | 1743-9507 0264-2069 |
| DOI: | 10.1080/02642069.2011.567415 |
| URL الوصول: | https://explore.openaire.eu/search/publication?articleId=doi_________::717925f56ea663b47611b0c875963ea8 https://doi.org/10.1080/02642069.2011.567415 |
| رقم الانضمام: | edsair.doi...........717925f56ea663b47611b0c875963ea8 |
| قاعدة البيانات: | OpenAIRE |
| تدمد: | 17439507 02642069 |
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| DOI: | 10.1080/02642069.2011.567415 |