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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Cardiff University
2016
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Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.685518 |