Nonaudit Service and Audit Quality
| Autor: | TSUNG-HAN CHIANG, 江宗翰 |
|---|---|
| Rok vydání: | 2010 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 98 This study aims to examine whether different non-audit services affect audit quality. Prior literature shows that the nature and extent of non-audit services can produce different effects on audit quality. This study therefore examines the variance of audit quality under the provision of three non-audit services: project audits of internal control systems, management consulting services and tax advisory services to investigate their effects. In Taiwan, the disclosure of audit fees and non-audit fees is required to reach a certain standard; that means the samples in non-audit service model may have the self-selection bias problem. Accordingly, this study uses the two-stage Heckman approach. The results show that project audits of internal control systems have a significantly positive relationship with discretionary accruals. Further to distinguish the direction of discretionary accruals, we find that project audits of internal control systems have a significantly positive relationship with positive discretionary accruals, but an insignificant relationship with negative discretionary accruals. The above results indicate that when auditors conduct project audits of internal control systems for clients, they more likely allow management to manipulate earnings upward. For management consulting services and tax advisory services, neither has significant association with discretionary accruals by the range or direction. The results show that different non-audit services result in different effects on audit quality. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
| Externí odkaz: |
|