Audit committees, non-audit services, and auditor reporting decisions prior to failure
Yes === This study investigates the associations between audit committee characteristics and the likelihood of auditors' going-concern decisions among UK failed firms. Specifically, we examine whether the threat posed by auditor-provided non-audit services (NAS) to auditors' reporting deci...
| Main Authors: | , , |
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| Language: | en |
| Published: |
2019
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10454/17147 |