Audit committees, non-audit services, and auditor reporting decisions prior to failure
(2015)
Journal Article
Wu, C., Hsu, H. H., & Haslam, J. (2016). Audit committees, non-audit services, and auditor reporting decisions prior to failure. The British accounting review, 48(2), 240-256. https://doi.org/10.1016/j.bar.2015.03.001
This study investigates the associations between audit committee characteristics and the likelihood of auditors’ going-concern decisions among UK failed firms. Specifically, we examine whether the threat posed by auditor-provided non-audit services (... Read More about Audit committees, non-audit services, and auditor reporting decisions prior to failure.