Non-audit service fees and financial reporting quality: a meta-analysis

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aut.relation.endpage248
aut.relation.issue2
aut.relation.pages35
aut.relation.startpage214
aut.relation.volume48
aut.researcherHabib, Ahsan
dc.contributor.authorHabib, A
dc.date.accessioned2012-10-30T22:25:45Z
dc.date.available2012-10-30T22:25:45Z
dc.date.copyright2012
dc.date.issued2012
dc.description.abstractAuditing as a corporate governance mechanism has attracted considerable research attention. Because of the information asymmetry between corporate managers and outside shareholders, auditors are hired to provide independent assurance that financial statements are prepared following generally accepted accounting principles. The credibility of such assurance depends on the independence, both in fact and in appearance, of the auditor. Over the years, however, the independence of auditors has come under increased scrutiny because of their joint provision of both audit and non-audit services. A sizable literature on the impact of non-audit fees on financial reporting quality has developed. The evidence from this literature, however, remains inconclusive. This paper provides a meta-analysis of the available literature by assessing (a) the net effect of non-audit fees on financial reporting quality, and (b) whether there is homogeneity in the financial reporting quality proxies used in the extant literature. Findings suggest that the level of client-specific non-audit fees is associated with reduced financial reporting quality. However, the underlying studies used to conduct this meta-analysis are not homogenous.
dc.identifier.citationAbacus: a Journal of Accounting and Business Studies, vol.48(2), pp.214 - 248 (35)
dc.identifier.doi10.1111/j.1467-6281.2012.00363.x
dc.identifier.urihttps://hdl.handle.net/10292/4676
dc.publisherJohn Wiley & Sons, Inc.
dc.rightsCopyright © 2012 John Wiley & Sons. All rights reserved. Authors retain the right to place his/her pre-publication version of the work on a personal website or institutional repository. This article may not exactly replicate the final version published in (please see citation) as it is not a copy of this record. An electronic version of this article can be found online at: (Please see Publisher’s Version).
dc.rights.accessrightsOpenAccess
dc.subjectAuditing
dc.subjectAuditor independence
dc.subjectFinancial reporting quality
dc.subjectMeta-analysis
dc.subjectNon-audit fees
dc.titleNon-audit service fees and financial reporting quality: a meta-analysis
dc.typeJournal Article
pubs.elements-id117199
pubs.organisational-data/AUT
pubs.organisational-data/AUT/Business & Law
pubs.organisational-data/AUT/Business & Law/Accounting
pubs.organisational-data/AUT/Business & Law/Accounting/Accounting PBRF 2012
pubs.organisational-data/AUT/PBRF Researchers
pubs.organisational-data/AUT/PBRF Researchers/Business & Law PBRF Researchers
pubs.organisational-data/AUT/PBRF Researchers/Business & Law PBRF Researchers/B & L Accounting
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