The effect of non-audit fees and industry specialization on the prevalence and accuracy of auditor’s going-concern reporting decisions

Author:

Geiger Marshall A.,Basioudis Ilias G.,DeLange Paul

Publisher

Elsevier BV

Subject

Finance,Accounting

Reference112 articles.

1. The jointness of audit fees and demand for MAS: A self-selection analysis;Abdel-khalik;Contemporary Accounting Research,1990

2. American Institute of Certified Public Accountants (AICPA). (1978). Commission on Auditors’ Responsibilities: Report, Conclusions and Recommendations (The Cohen Report). New York, NY: AICPA. Retrieved from http://3197d6d14b5f19f2f440-5e13d29c4c016cf96cbbfd197c579b45.r81.cf1.rackcdn.com/collection/papers/1970/1978_0101_CohenAuditors.pdf. Accessed May 6, 2022.

3. Do nonaudit services compromise auditor independence? Further evidence;Ashbaugh;The Accounting Review,2003

4. Australian Parliament. (2020). Regulation of Auditing in Australia: Final Report. Canberra, Australia: Parliamentary Joint Committee on Corporations and Financial Services. November. Retrieved from https://www.aph.gov.au/Parliamentary_Business/Committees/Joint/Corporations_and_Financial_Services/RegulationofAuditing/Report. Accessed May 6, 2022.

5. Australian Government. (2005). Audit Inspection Powers of the Australian Securities and Investments Commission Consultation Paper. Retrieved from http://archive.treasury.gov.au/documents/1017/HTML/docshell.asp?URL=Audit%20Inspection%20Powers%20of%20ASIC%20Consultation%20Paper.htm.

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