REGULATION OF AUDITOR INDEPENDENCE: THE JOINT PROVISION OF AUDIT AND NONAUDIT SERVICES IN THE UK 20002007,Used

REGULATION OF AUDITOR INDEPENDENCE: THE JOINT PROVISION OF AUDIT AND NONAUDIT SERVICES IN THE UK 20002007,Used

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SKU: DADAX3838347757
Brand: LAP Lambert Academic Publishing
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The research uses NIE and NIS perspectives to analyse the postEnron response of the UK companies and auditors with regards to joint provision of audit and nonaudit services (NAS). Using a sample of 147 FTSE 250 companies, the work provides evidence of changes in NAS purchase behaviour post Enron. Also, it is found that NAS purchase behaviour varies with varying threats of legitimacy. A qualitative analysis of the auditors? response letters to the draft APB ethical standards reveals that the responses of different groups of auditors varied with the varying threats of legitimacy. Overall, the findings of this book suggest that behaviour in the UK was significantly affected by the events in the US and that UK companies followed strategies both of voluntarily reducing NAS purchase and providing greater NAS disclosure to help maintain confidence in UK financial reporting and auditing.

⚠️ WARNING (California Proposition 65):

This product may contain chemicals known to the State of California to cause cancer, birth defects, or other reproductive harm.

For more information, please visit www.P65Warnings.ca.gov.

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