Non-audit Services and Auditor Independence Depending on Client Performance
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Kang, Sun Min | - |
dc.contributor.author | Hwang, In Tae | - |
dc.contributor.author | Hur, Kang Sung | - |
dc.date.available | 2019-03-08T06:38:23Z | - |
dc.date.issued | 2019-09 | - |
dc.identifier.issn | 1035-6908 | - |
dc.identifier.issn | 1835-2561 | - |
dc.identifier.uri | https://scholarworks.bwise.kr/cau/handle/2019.sw.cau/3180 | - |
dc.description.abstract | We posit that the effect of non-audit fees on auditor independence in Korea is based on audit client performance. Further, we suggest that an audit client with low performance has an incentive to purchase non-audit services (NAS) from an incumbent auditor to facilitate earnings management and steer accounting practices in a preferred direction. We find evidence that as non-audit fees in Korea increase, auditor independence is reduced only for low-performing audit clients. Thus, unconditional prohibition of NAS seems unnecessary. Regulators and policymakers should examine the motivation for purchasing NAS, particularly among audit clients with poor performance. © 2018 CPA Australia Ltd (CPA Australia). | - |
dc.format.extent | 17 | - |
dc.language | 영어 | - |
dc.language.iso | ENG | - |
dc.publisher | Blackwell Publishing Ltd | - |
dc.title | Non-audit Services and Auditor Independence Depending on Client Performance | - |
dc.type | Article | - |
dc.identifier.doi | 10.1111/auar.12243 | - |
dc.identifier.bibliographicCitation | Australian Accounting Review, v.29, no.3, pp 485 - 501 | - |
dc.description.isOpenAccess | Y | - |
dc.identifier.wosid | 000486205200004 | - |
dc.identifier.scopusid | 2-s2.0-85047528226 | - |
dc.citation.endPage | 501 | - |
dc.citation.number | 3 | - |
dc.citation.startPage | 485 | - |
dc.citation.title | Australian Accounting Review | - |
dc.citation.volume | 29 | - |
dc.type.docType | Article in Press | - |
dc.publisher.location | 미국 | - |
dc.subject.keywordPlus | EARNINGS MANAGEMENT | - |
dc.subject.keywordPlus | FEES | - |
dc.subject.keywordPlus | QUALITY | - |
dc.relation.journalResearchArea | Business & Economics | - |
dc.relation.journalWebOfScienceCategory | Business, Finance | - |
dc.description.journalRegisteredClass | ssci | - |
dc.description.journalRegisteredClass | scopus | - |
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