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

Author: ZhangZhenJun
Tutor: TanDeQing
School: Southwest Jiaotong University
Course: Business management
Keywords: Certified Public Accountant Non-audit services Auditor Independence Earnings Management
CLC: F239.47
Type: Master's thesis
Year: 2009
Downloads: 495
Quote: 0
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Abstract


Audit services for a long time , is the the CPA industry 's core business . However , with the development of market economy , CPAs provide audit services for customers , while also providing management consulting services , including non- audit services . Beginning in the 1970s , the constantly fierce competition in the market for non- audit services provided good opportunities for the development of non-audit services is becoming the most potential for value-added services . To the 1990s , the profits of non- audit services to create more than audit services , the CPA the profitability means of one . The rapid development of the non-audit services has triggered a fierce debate . That would affect the independence of those non-audit services , that will not affect the independence of non-audit services, some for and some . Today , it is yet to reach a consensus . In this context , this paper , based on definition of the concept of non-audit services of certified public accountants to study the course of development of the non- audit services , development and frustrated because our country ; on the basis of the review and assessment of the literature at home and abroad , actual situation from an empirical point of view of non - audit services to audit independence in our verification. Firstly, through the disclosure of management consulting services to listed companies in the annual reports of listed companies in 2002-2006 to study the samples using the modified Jones model calculated maneuverability Accruals handling accrued profits as auditor independence the nature of the proxy variables , and then using multiple regression analysis method to study screening 235 samples drawn . In order to avoid the deviation of the study , further handling Accruals divided into two sub-samples of positive and negative non-audit services to audit independence from the increase, decrease the angle of earnings management . Controlling for other relevant variables , the results show that , from the point of view of the total sample , or subsample of non - audit fees no significant correlation between earnings management . The provision of non-audit services in our country does not reduce the independence of the audit .

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