An Examination of Some Relationships Between Non-Audit Services and Auditor Change

Additional evidence is presented concerning the possible effects on the relationship of the CPA with the client of performing nonaudit services (NAS). NAS disclosures required by Accounting Series Release 250 are used to examine 2 related issues: 1. the association between the decision to change aud...

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Veröffentlicht in:	Accounting horizons 1991-03, Vol.5 (1), p.17
Hauptverfasser:	DeBerg, Curtls L, Kaplan, Steven E, Pany, Kurt
Format:	Artikel
Sprache:	eng
Schlagworte:	Auditing Auditors Client relationships CPAs Disclosure Nonaudit services Statistical analysis Studies
Online-Zugang:	Volltext
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