Regulators have expressed concerns that an emphasis on non-audit services (NAS) could
distract from the audit function, even for clients with minimal NAS purchases. Motivated by …

We review the empirical literature on the determinants and consequences of auditor‐
provided tax services (APTS) and provide some directions for future research. We first …

More than half of US public companies announce earnings before audit completion. We
examine how accounting quality, as a measure of the ex ante reliability of earnings, affects …

This research investigates the determinants of both audit fees and the purchase of non-audit
services using multi-country data. In the current globalized economy and in an environment …

More than half of US public companies announce earnings before audit completion. We
examine how accounting quality, as a measure of the ex-ante reliability of earnings, affects …

Investors and regulators value the timely release of earnings information. However, changes
in regulatory environment have placed increased difficulty for companies to provide timely …