Earnings Quality and Perceived Auditor Independence: Irrelevance of Nonaudit Services Time Period (Report) - Indian Journal of Economics and Business

Earnings Quality and Perceived Auditor Independence: Irrelevance of Nonaudit Services Time Period (Report)

By Indian Journal of Economics and Business

  • Release Date: 2010-12-01
  • Genre: Business & Personal Finance
Earnings Quality and Perceived Auditor Independence: Irrelevance of Nonaudit Services Time Period (Report) book review score

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Earnings Quality and Perceived Auditor Independence: Irrelevance of Nonaudit Services Time Period (Report) Indian Journal of Economics and Business Book Review Score: ★★★★★ 5/5 stars

Abstract Substantial growth in consulting services provided by auditors in 1990's has been highlighted as a threat to auditor independence, which has been argued to be the cause of changes in investors' perception of auditor independence. Research based on audit and nonaudit fees disclosed in 2000's provide consistent results. This study proposes that the perceived auditor independence decreased with increase in auditor provided nonaudit services even before recent controversial environmental changes. Based on nonaudit fees from 1978-80, the evidence indicates that smaller earnings response coefficients are associated with higher auditor provided nonaudit services. These results suggest impairment of auditor independence by the provisions of nonaudit services irrespective of the time period.

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