The Relation Between Auditors' Fees for Non-audit Services and Earnings Quality

Frankel Richard M, Johnson Marilyn F, Nelson Karen K

The Relation Between Auditors' Fees for Non-audit Services and Earnings Quality
Format
Paperback
Publisher
Legare Street Press
Published
18 July 2023
Pages
100
ISBN
9781021260963

The Relation Between Auditors’ Fees for Non-audit Services and Earnings Quality

Frankel Richard M, Johnson Marilyn F, Nelson Karen K

This groundbreaking study explores the relationship between auditors' fees for non-audit services and the quality of earnings reported by companies. Using data from a large sample of publicly traded firms, the authors show that there is a strong correlation between the two variables, and suggest that this could be a cause for concern for investors and regulators. The authors also provide recommendations for improving the transparency and reliability of financial reporting. This book is essential reading for anyone interested in the intersection of accounting, auditing, and corporate governance.

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