Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 5 of 5 for “"Joint Provision"”.
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The effects of tax aggressiveness and complexity on investors' preferences for joint provision of tax and audit services
Joint provision of tax and audit services has been under regulatory scrutiny for over a decade. I use a source credibility framework to map the costs and benefits of joint provision to the components of source credibility, competence and trustworthiness, to explain the effect of aggressiveness and …
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Non-Audit Services and Auditor Independence: the Case of Saudi Arabia
… financial directors, and academics supported the joint provision of audit and NAS, the other three categories did not. This result was supported by the second hypothesis, where the minor audit firms viewed that auditor independence with NAS can be maintained. In addition, all participant …
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The Relationship Between Governance Practices, Audit Quality and Earnings Management: UK Evidence
… that independent board support the view that the joint provision of audit and non-audit services does not necessarily compromise auditor independence, but rather that it broadens the auditors’ knowledge and improves audit judgement. The findings from the second empirical study suggest that higher …
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The impact of corporate governance on auditor independence: A study of audit committess in UK listed companies.
… proposition that economies of scope exist in the joint provision of both audit and non-auditing services to the same client. Finally the thesis also documents evidence that suggests that knowledge spill-over flows from non-audit services to auditing services and that auditor do not use audit as a …
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Have We Overlooked the Benefits of NAS
… professional accounting community maintains that joint provision of the audit engagement and NAS results in a more in-depth knowledge base that positively impacts the auditor/client relationship. Regulators and investors have taken an opposing view by arguing that NAS lead auditors to compromise …