Non-audit services and audit quality — the effect of Sarbanes-Oxley Act

y Chu, Betty and Hsu, Yunsheng,(2018), Non-audit services and audit quality — the effect of Sarbanes-Oxley Act. , Asia Pacific Management Review, UNSPECIFIED

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There has been controversy over the restrictions that SOX imposes on non-audit services. Using accounting conservatism as a proxy for earnings quality of financial statements, the paper investigates whether the offerings of non-audit services by auditors impairs earnings quality. And then, to validate the effects of SOX, this paper also explores the association between non-audit services and accounting conservatism before and after SOX enacted. The empirical results show that non-audit services do impair earnings quality before SOX, but yields no conclusive results whether the provision of non-audit services affects earnings quality. This result supports the positive effects of the regulations of SOX in governing the independence of auditors
Keywords : Sarbanes-Oxley act Non-audit services Earnings quality Accounting conservatism, UNSPECIFIED
Journal or Publication Title: Asia Pacific Management Review
Volume: 23
Item Type: Article
Subjects: Akuntansi
Depositing User: Eriana Ringgowati
Date Deposited: 20 Dec 2019 03:23
Last Modified: 20 Dec 2019 03:23

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