Quality suffers for audit offices that emphasize non-audit services, study shows
E-Mail Regulators have expressed concerns that audit firms' emphasis on non-audit services (NAS) such as consulting could distract from an audit, and quality does suffer in certain cases, according to new research from the University of Notre Dame. "The distraction effect of non-audit services on audit quality" is forthcoming in the Journal of Accounting and Economics from Erik Beardsley and Andrew Imdieke, assistant professors of accountancy at Notre Dame's Mendoza College of Business, along with Thomas Omer at the University of Nebraska-Lincoln. Prior research has examined individual cl...
Source: eurekalert.org