Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags - Knechel, W. Robert; Sharma, Divesh S. (Auditing : a journal of practice and theory, 2012)
Keywords: Accounting; Audit quality; Auditors; Audits; Debates; Dienstleistungsqualität; Effectiveness; Efficiency; Financial restatements; Honorar; Hypotheses; Internes Kontrollsystem; Knowledge; Nonaudit services; Public Company Accounting Reform & Investor Protection Act 2002-US; Studies; Wirtschaftsprüfung; Wissenstransfer; United States--US