The Impact of the Recent Increase in Non-Audit Services on Audit Quality: Evidence from Australia
Access Status
Open access
Authors
Aljughaiman, Ahmed
Date
2021Supervisor
Harj Singh
June Cao
Abhijeet Singh
Type
Thesis
Award
PhD
Metadata
Show full item recordFaculty
Business and Law
School
School of Accounting, Economics and Finance
Collection
Abstract
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.
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