资源描述：
《非审计费用，信息披露和审计质量【外文翻译】》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、本科毕业论文（设计）外文翻译外文题目Non-auditfees,disclosureandauditquality外文出处BristolUniversity,EnglandTheEuropeanAccountingReview1999,8:2,239–252外文作者CliveS.Lennox原文：Non-auditfees,disclosureandauditqualityABSTRACTThispaperinvestigatestheeffectofnon-auditservicesonauditquality.FollowingTheannounce
2、mentoftherequirementtodisclosenon-auditfees,approximatelyone-thirdofUKquotedcompaniesdisclosedbeforetherequirementbecameeffective.Whilstdistressedcompaniesweremorelikelytodiscloseearly,auditorsize,directors’shareholdingsandnon-auditfeeswerenotsignicantlycorrelatedwithearlydisclos
3、ure.Theseresultscastdoubtontheviewthatvoluntarydisclosureofnon-auditfeeswasusedtosignalauditquality.Theevidencealsoindicatesapositiveweaklysignificantrelationshipbetweendisclosednon-auditfeesandauditqualications.Thissuggeststhatwhennon-auditfeesaredisclosed,theprovisionofnon-audi
4、tservicesdoesnotreduceauditquality.INTRODUCTIONDeAngelo(1981a)hasarguedthatauditqualitydependsonthejointprobabilityofanauditordiscoveringanddisclosingaprobleminanaccountingsystem.Giventhataproblemhasbeendiscovered,theprobabilitythatanauditordisclosestheproblemdependsonthedegreeof
5、independence.Thetheoreticalrelationshipbetweennon-auditservicesandauditqualityisambiguous.Ontheonehand,non-auditservicesmayincreaseauditors’clientknowledgeandthereforeincreasetheprobabilitythatproblemsarediscovered.Therefore,foragivenlevelofindependence,non-auditservicesmayincrea
6、seauditquality.Ontheotherhand,non-auditservicesmayincreaseorreduceauditorindependence.Ifnon-auditservicesprovideauditorswithclient-specificrents,companiesmaybeabletoobtainmorefavourablereportsbythreateningtoswitchauditor–inthiscase,non-auditservicesmayreduceindependence(DeAngelo,
7、1981a;Antle,1984;Simunic,1984;AcemogluandGietzmann,1997).However,non-auditservicesmayincreaseaclient’sdependenceonitsauditor,therebyreducingthecredibilityoftheswitchthreat(GoldmanandBarlev,1974).Theempiricalliteraturehasanalysedtheeffectofnon-auditservicesonauditqualityintwoways.
8、First,surveysofaccountinginformationuser
