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Empirical Research on the Influence of Non-audit Service on Audit Quality

Author: TangZhiFei
Tutor: GaoYing
School: Beijing Jiaotong University
Course: Accounting
Keywords: Non-audit services Audit Quality Audit opinion Non - audit fees
CLC: F239.4
Type: Master's thesis
Year: 2011
Downloads: 231
Quote: 0
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Abstract


Non - audit relationship between services and audit quality has always been the focus of public issues . With the outbreak of the domestic and foreign financial fraud cases in 2001 , the community questioned the non-audit services . Abroad compared to the full development of non-audit services , the development of China 's non-audit services is still in its infancy , the disclosure mechanism yet to be perfected , the resulting data is difficult to collect non-audit services , and domestic multi- normative research - based , less empirical research . Therefore, this paper, the combination of normative and empirical methods , the main study the impact of non-audit services to audit quality and its relevance for our research in this area to do some useful complement . Normative research , focusing on the principal-agent dynamic effect of knowledge overflow with rent-seeking theory explains the impact of non-audit services to audit quality and its relevance . A-share listed companies disclosed the payment to the accounting firm audit and non- audit fees in empirical research , 2005-2009 , at the same time as the object of study , the type of audit opinion as a measure of audit quality indicators to non- audit fees and their percentage the proportion of the total cost of an alternative variable , as the non-audit services to study the issue from the perspective of the audit opinion . Logistic regression analysis regression analysis of the overall sample and three groups of samples were the same time , in order to ensure a rigorous and reliable conclusions , but also whether to buy the proportion of non-audit services and non-audit expenses as a percentage of total revenue for the year of the accounting firm , as a non- audit services to the alternative variables robustness analysis . The study found that: non-audit services to audit quality did not significantly impact between the two , there is no significant correlation between non- audit services does not impair the quality of audits ; but found certain trends , more non- audit services provided or to reach a certain specific gravity , between closer related and non-audit services to audit quality may be more obvious .

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CLC: > Economic > Economic planning and management > Audit > Various types of audit
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