کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
7357009 1478419 2018 13 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Knowledge spillover from other assurance services
ترجمه فارسی عنوان
دانش از سرویس های اطمینان دیگر فراتر رفته است
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری کسب و کار، مدیریت و حسابداری (عمومی)
چکیده انگلیسی
We argue that services which are complimentary and closer aligned to the annual report audit provide greater insight about risk and are more likely to exhibit the existence of economies of scope (knowledge spillover) through a positive association with audit fees. Specifically, we consider the potential for knowledge spillover from the auditing of triennial Long-Term Plans (LTP) to the annual report audit for a large sample of New Zealand municipals over the period 2005-2013. We find the LTP audit fees are positively related to municipal annual report audit fees and other fees (audit of for-profit subsidiaries, non-audit services) are not. This suggests that knowledge spillovers are dependent on the nature of the additional services. We also find evidence of higher fees for private sector auditors for both the annual report and the LTP audit. The LTP (forecast) audit fee is associated with municipal size, complexity, and political competition.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Contemporary Accounting & Economics - Volume 14, Issue 1, April 2018, Pages 52-64
نویسندگان
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