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Conference Paper: Does a Restriction of Nonaudit Services Improve Audit Quality and Audit Value?
| Title | Does a Restriction of Nonaudit Services Improve Audit Quality and Audit Value? |
|---|---|
| Authors | |
| Issue Date | 2017 |
| Citation | The 3rd International Conference on Accounting and Finance (ICOAF-2017), Da Nang City, Vietnam, 15-16 June 2017 How to Cite? |
| Abstract | This paper examines the economic consequences of Section 201 of the Sarbanes-Oxley Act (SOX), which prohibits auditors from providing many nonaudit services (NAS) to their public company audit clients, in a setting where auditors are strategic in choosing both audit effort and report. We show how and why Section 201, which aims at restoring faithful reporting, might have unintended negative consequence on audit effort, the audit failure rate and the social value of the audit. |
| Persistent Identifier | http://hdl.handle.net/10722/243507 |
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Chan, DKW | - |
| dc.contributor.author | Liu, N | - |
| dc.date.accessioned | 2017-08-25T02:55:44Z | - |
| dc.date.available | 2017-08-25T02:55:44Z | - |
| dc.date.issued | 2017 | - |
| dc.identifier.citation | The 3rd International Conference on Accounting and Finance (ICOAF-2017), Da Nang City, Vietnam, 15-16 June 2017 | - |
| dc.identifier.uri | http://hdl.handle.net/10722/243507 | - |
| dc.description.abstract | This paper examines the economic consequences of Section 201 of the Sarbanes-Oxley Act (SOX), which prohibits auditors from providing many nonaudit services (NAS) to their public company audit clients, in a setting where auditors are strategic in choosing both audit effort and report. We show how and why Section 201, which aims at restoring faithful reporting, might have unintended negative consequence on audit effort, the audit failure rate and the social value of the audit. | - |
| dc.language | eng | - |
| dc.relation.ispartof | International Conference on Accounting and Finance, ICOAF-2017 | - |
| dc.title | Does a Restriction of Nonaudit Services Improve Audit Quality and Audit Value? | - |
| dc.type | Conference_Paper | - |
| dc.identifier.email | Chan, DKW: derekchan@business.hku.hk | - |
| dc.identifier.email | Liu, N: nanqin@hku.hk | - |
| dc.identifier.authority | Chan, DKW=rp01046 | - |
| dc.identifier.hkuros | 274324 | - |
| dc.publisher.place | Da Nang City | - |