Impact of non-audit services and tenure regulations on auditor independence and financial reporting quality : evidence from the UK

In response to the spectacular financial reporting failures in Western economies in the early 21st century, the UK has undergone a series of regulatory reforms and the Ethical Standards (ES) by the Auditing Practices Board (APB) are among the most prominent. While the issues of joint provision of au...

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Bibliographic Details
Main Author: Islam, Md Shahidul
Published: Cardiff University 2016
Subjects:
657
Online Access:http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.685518