How Is the Audit Market Affected by Characteristics of the Nonaudit Services Market?

ABSTRACT How can features of the markets for audit and nonaudit services (NAS) affect an audit firm's incentives to invest in audit quality, average audit quality, and social welfare? We address these questions in a model focusing on competition in both audit and NAS markets. We show that, when...

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Veröffentlicht in:	Journal of accounting research 2021-06, Vol.59 (3), p.959-1020
Hauptverfasser:	FRIEDMAN, HENRY L., MAHIEUX, LUCAS
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting firms Audit quality auditing services Audits Clients competition Incentives Markets Nonaudit services Social welfare
Online-Zugang:	Volltext
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