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...
| Main Author: | |
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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 |
| _version_ | 1848765090490220544 |
|---|---|
| author | Aljughaiman, Ahmed |
| author_facet | Aljughaiman, Ahmed |
| author_sort | Aljughaiman, Ahmed |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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 tests also largely support the significant relationship between NAS and audit quality. Findings from this study have important implications for regulators, investors, scholars, corporate management, and auditors. |
| first_indexed | 2025-11-14T11:29:43Z |
| format | Thesis |
| id | curtin-20.500.11937-88814 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T11:29:43Z |
| publishDate | 2021 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-888142022-06-30T06:30:43Z The Impact of the Recent Increase in Non-Audit Services on Audit Quality: Evidence from Australia Aljughaiman, Ahmed 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 tests also largely support the significant relationship between NAS and audit quality. Findings from this study have important implications for regulators, investors, scholars, corporate management, and auditors. 2021 Thesis http://hdl.handle.net/20.500.11937/88814 Curtin University fulltext |
| spellingShingle | Aljughaiman, Ahmed The Impact of the Recent Increase in Non-Audit Services on Audit Quality: Evidence from Australia |
| title | The Impact of the Recent Increase in Non-Audit Services on Audit Quality: Evidence from Australia |
| title_full | The Impact of the Recent Increase in Non-Audit Services on Audit Quality: Evidence from Australia |
| title_fullStr | The Impact of the Recent Increase in Non-Audit Services on Audit Quality: Evidence from Australia |
| title_full_unstemmed | The Impact of the Recent Increase in Non-Audit Services on Audit Quality: Evidence from Australia |
| title_short | The Impact of the Recent Increase in Non-Audit Services on Audit Quality: Evidence from Australia |
| title_sort | impact of the recent increase in non-audit services on audit quality: evidence from australia |
| url | http://hdl.handle.net/20.500.11937/88814 |