Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence from the Pre- and Post-SOX Eras
In recent years, public accounting firms have experienced a steady increase in the proportion of their revenues generated from consulting services. Although growth in consulting revenue following the Sarbanes-Oxley Act (SOX) has been generated primarily from services provided to nonaudit clients, re...
Main Authors: | , , , |
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Format: | Article |
Language: | English |
Published: |
Wiley-Blackwell
2019
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Online Access: | View Fulltext in Publisher |