An Empirical-Investigation Of Auditor Involvement In Non-Audit Services
An Empirical-Investigation Of Auditor Involvement In Non-Audit Services
复制标题
审计师参与非审计服务的实证调查
DOI：
10.2307/2490755
复制
发表时间：
1982
影响因子：
4.4
通讯作者：
Jack E. Kiger
中科院分区：
文献类型：
--
作者：
James H. Scheiner;Jack E. Kiger
会计师事务所参与审计客户的非审计服务一直是最近国会听证会和金融文献讨论的主题。我们在此的目的是确定大型会计师事务所向审计客户提供不同数量和类型的非审计服务的程度。这将使我们能够推断出禁止事务所向审计客户提供特定的非审计服务可能产生的不同影响。虽然总的非审计服务的汇总统计数据是可用的，但这些统计数据包括审计和非审计客户端的非审计服务。为非审计客户提供非审计服务不存在审计独立性问题，这是国会听证会和关于非审计服务的讨论的主要关注点。由于现有文献表明，为非审计客户提供的非审计服务可能很大，因此对审计客户提供的非审计服务进行审查似乎是有用的。此外，可用的摘要统计汇总了不同类型的服务，其中一些服务可能比其他服务对审计师独立性的影响更大。本文的第一部分描述了目前对会计师事务所参与非审计的披露要求
Public accounting firms' involvement in non-audit services for audit clients has been the subject of recent congressional hearings and discussions in the financial literature. Our purpose here is to determine the extent to which large public accounting firms provide different quantities and types of non-audit services to audit clients. This will allow us to infer the potentially different effects of prohibiting firms from providing specific non-audit services to audit clients. While summary statistics for total non-audit services are available,' these statistics include non-audit services for both audit and non-audit clients. Providing non-audit services for non-audit clients does not present an audit independence problem, which was the major concern of congressional hearings and discussions about non-audit services. Since available literature' indicates that non-audit services for non-audit clients can be large, an examination of non-audit services to audit clients seems useful. Furthermore, available summary statistics aggregate different types of services, some of which may have a greater impact on auditor independence than other services. The first section of this paper provides a description of current disclosure requirements for public accounting firms' involvement in non-audit