Auditor–Provided Consultancy Services and their Associations with Audit Fees and Audit Opinions

By Michael Firth. 2002

216 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/46838138615819a32a7ea7cf30a31fda0a5d832b

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In Accounting

1. M. Zaman
2. R. Haniffa
3. Mohammed Hudaib
4. Salim Darmadi
5. N. O’Sullivan
6. Chaudhry Ghafran
7. Collins G. Ntim

Citations in the corpus

• The joint determination of audit fees, non-audit fees, and abnormal accruals (2006, unknown): “In the UK, Firth (2002) finds no evidence of an association between audit fees and non-audit fees after controlling for several factors believed to be associated with the demand for non-audit services.”
• Corporate Governance Quality, Audit Fees and Non-Audit Services Fees (2011, background): “Since it may take some time for a firm that has recently been involved in mergers and acquisitions to integrate different internal control systems, the firm is also more likely to have internal control problems that may require higher audit and consulting services (Firth, 1997).”