The Impact of the Recent Increase in Non-Audit Services on Audit Quality: Evidence from Australia
| dc.contributor.author | Aljughaiman, Ahmed | |
| dc.contributor.supervisor | Harj Singh | en_US |
| dc.contributor.supervisor | June Cao | en_US |
| dc.contributor.supervisor | Abhijeet Singh | en_US |
| dc.date.accessioned | 2022-06-30T06:30:43Z | |
| dc.date.available | 2022-06-30T06:30:43Z | |
| dc.date.issued | 2021 | en_US |
| dc.identifier.uri | http://hdl.handle.net/20.500.11937/88814 | |
| dc.description.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. | en_US |
| dc.publisher | Curtin University | en_US |
| dc.title | The Impact of the Recent Increase in Non-Audit Services on Audit Quality: Evidence from Australia | en_US |
| dc.type | Thesis | en_US |
| dcterms.educationLevel | PhD | en_US |
| curtin.department | School of Accounting, Economics and Finance | en_US |
| curtin.accessStatus | Open access | en_US |
| curtin.faculty | Business and Law | en_US |