Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags
By W. Robert Knechel, D. Sharma. 2012
296 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/eda16ed343a6b336671cadb093001fd8ee3846d1
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In Accounting
In Strategy and Management
Citations in the corpus
- Auditor Independence and Audit Quality (2015, background): “The last group documents the benefits arising from providing NAS: more predictable future cash flows and lower information risk (Nam & Ronen, 2012), shorter audit report lags (Knechel & Sharma, 2012), and improved earnings quality (Koh, Rajgopal, & Srinivasan, 2013).”