Scientific Reference Services ™

AN EMPIRICAL INVESTIGATION OF THE AUDIT REPORT LAG : THE EFFECT OF NON-AUDIT SERVICES
Angela Walker
University of Auckland
David Hay
Professor of Auditing, Department of Accounting and Finance, The University of Auckland Business School,  Auckland, New Zealand.
ABSTRACT

The accounting profession has strongly argued against claims that the provision of non-audit services to audit clients leads to [...]

AUDIT FAILURE AND CRISIS OF AUDITING
Benito Arruñada
Professor of Business Organisation, Universitat Pompeu Fabra, Barcelona
Abstract
Legislators have been using audit and financial crises as excuses to introduce additional regulation into an industry that is already over-regulated. This practice is questioned here because of the ability of the free market to punish audit failures, the dynamism shown by [...]

A POLITICAL-ECONOMIC ANALYSIS OF AUDITOR REPORTING AND  AUDITOR SWITCHES

K. Hung Cha
Kenny Z. Lin

Phyllis Lai-lan Mo

Abstract

This study examines whether auditor opinions are affected by political and economic influences from governments. We use auditor locality (local versus non-local) to capture such influences from local governments in China. Based on data from China’s [...]