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dc.contributor.authorKoh, Kevin
dc.contributor.authorRajgopal, Shiva
dc.contributor.authorSrinivasan, Suraj
dc.date.accessioned2016-12-09T14:42:59Z
dc.date.issued2013
dc.identifierQuick submit: 2014-04-23T14:35:31-04:00
dc.identifier.citationKoh, Kevin, Shiva Rajgopal, and Suraj Srinivasan. "Non-Audit Services and Financial Reporting Quality: Evidence from 1978–1980." Review of Accounting Studies 18, no. 1 (March 2013): 1–33.en_US
dc.identifier.issn1380-6653en_US
dc.identifier.urihttp://nrs.harvard.edu/urn-3:HUL.InstRepos:29660920
dc.description.abstractWe provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Using this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors provide NAS, especially those related to information services. This is consistent with better audit quality from knowledge spillovers due to the joint offering of audit and consulting services. Events related to the repeal of these NAS disclosures in 1982 are associated with a small positive stock price reaction suggesting no adverse economic consequences of withdrawing NAS disclosures. Further, following the repeal of disclosure requirements we find no change in the earnings quality of client firms. In sum, data drawn from an earlier time period suggest that auditors' reputational incentives, possible synergies, and knowledge transfers imply that NAS offered by audit firms can be associated with improved audit and reporting quality in client firms.en_US
dc.language.isoen_USen_US
dc.relation.isversionofhttp://link.springer.com/article/10.1007/s11142-012-9187-6en_US
dc.relation.hasversionhttp://papers.ssrn.com/sol3/papers.cfm?abstract_id=1886489en_US
dash.licenseOAP
dc.subjectconflict of interestsen_US
dc.subjectfinancial reportingen_US
dc.subjectaccounting auditsen_US
dc.subjectknowledge disseminationen_US
dc.subjectqualityen_US
dc.subjectcorporate disclosureen_US
dc.subjectmotivation and incentivesen_US
dc.titleNon-audit services and financial reporting quality: evidence from 1978 to 1980en_US
dc.typeJournal Articleen_US
dc.date.updated2014-04-23T18:35:31Z
dc.description.versionAuthor's Originalen_US
dc.rights.holderSuraj Srinivasan
dc.relation.journalReview of Accounting Studiesen_US
dash.depositing.authorSrinivasan, Suraj
dc.date.available2016-12-09T14:42:59Z
dc.identifier.doi10.1007/s11142-012-9187-6*
dash.contributor.affiliatedSrinivasan, Suraj


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