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- Title
Audit, Nonaudit, and Information Technology Fees: Some Empirical Evidence.
- Authors
Abbott, Lawrence J.; Parker, Susan; Peters, Gary F.; Rama, Dasaratha V.
- Abstract
Examines the purchase of nonaudit services by Securities and Exchange Commission (SEC) audit clients in the U.S. as of February 1, 2003. Reason for the SEC to enact the rule of the requirement for the disclosure and description of audit, nonaudit, and information technology fees paid to the incumbent auditor; Review of disclosed fees contained in proxy statements of firms; Implications of results on the validity of data used during SEC rule-making process and on the clarity of the current audit and nonaudit service distinctions; Changes in the nonaudit service landscape since 1981; Implications of results on public policies; Need for additional research regarding the provision of nonaudit services.
- Subjects
FINANCIAL disclosure; AUDIT engagements; USER charges; INFORMATION technology; AUDITORS
- Publication
Accounting & the Public Interest, 2003, Vol 3, p1
- ISSN
1530-9320
- Publication type
Article
- DOI
10.2308/api.2003.3.1.1