An Empirical Assessment of the Impact of SEC Nonaudit Service Disclosure Requirements on Independent Auditors and Their Clients
An Empirical Assessment of the Impact of SEC Nonaudit Service Disclosure Requirements on Independent Auditors and Their Clients
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SEC 非审计服务披露要求对独立审计师及其客户影响的实证评估
DOI：
10.2307/2490682
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发表时间：
1984
影响因子：
4.4
通讯作者：
James H. Scheiner
中科院分区：
文献类型：
--
作者：
James H. Scheiner
本研究探讨了以前的SEC披露要求的非审计活动的影响，这些活动的后续水平。1978年6月通过的《会计系列公报》第250号要求公司披露其独立审计师提供的非审计服务的类型和数量占审计费用总额的百分比。它还要求披露公司董事会是否批准了这些服务。非审计服务是指税务服务、系统规划、系统设计和系统审查、精算服务、人事服务和采购服务。其中一些服务受到严厉批评，因为有人表示认为，这些服务会对审计员的独立性产生不利影响。虽然《会计准则第250号》的披露要求后来被废除，但对披露非审计服务数据的影响进行审查，有助于确定该要求被废除的原因是它在严重削减非审计服务方面过于有效，还是因为它对此类服务没有重大影响。在更广泛的背景下，本研究探讨了
This study examines the impact of previous SEC disclosure requirements of nonaudit activities on the subsequent level of those activities. Accounting Series Release (ASR) No. 250, adopted in June 1978, required firms to disclose information on the type and quantity of nonaudit services provided by their independent auditors, as a percentage of the total audit fee. It also required disclosure of whether the firm's board of directors had approved those services. Nonaudit services referred to tax services, systems planning, systems design and systems review, actuarial services, personnel services, and acquisition services. Some of these services had been severely criticized because of expressed beliefs that their undertaking would adversely affect the independence of an auditor. While the ASR No. 250 disclosure requirements were subsequently rescinded, an examination of the impact of disclosures of nonaudit services data is of interest to determine whether the requirement was dropped because it was too effective in seriously curtailing nonaudit services or because it had no significant effect on such services. In a broader context, this study addresses whether perceptions of