The Impact of the Recent Increase in Non-Audit Services on Audit Quality: Evidence from Australia
This study provides a comprehensive analysis to investigate the impact of this increase in NAS on audit quality by using three proxies of audit quality: the absolute value of discretionary accruals, the issuance of going-concern opinions, and audit fees. The results of robustness and sensitivity tes...
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| Format: | Thesis |
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Curtin University
2021
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| Online Access: | http://hdl.handle.net/20.500.11937/88814 |