Relationship between Audit and Non-audit Fee

• Yazawa Kenichi

  AoyamaGakuin University

Bibliographic Information

Other Title

• 監査報酬と非監査報酬の関連性
• カンサ ホウシュウ ト ヒカンサ ホウシュウ ノ カンレンセイ

Abstract

This paper investigates knowledge spillover between audit service and non-audit service using Japan data after prohibited to provide contemporaneously two services. I find the significant positive association between existence of non-audit service, non-audit fee level, service continuity and audit fee. This finding is robust to some subsamples based on partitioning of the data by client size, auditor size, the provision of financial services, financial stress, and industry.

Journal

• Accounting Progress

  Accounting Progress 2007 (8), 93-105, 2007

  Japan Accounting Association

Keywords

• audit fee
• non-audit fee
• knowledge spillover
• quality of audit
• auditor independence

Details

• CRID: 1390852182144472064
• NII Article ID: 130008083232
• NII Book ID: AA11552842
• DOI: 10.34605/jaa.2007.8_93
• ISSN: 24359947
• ISSN: 21896321
• NDL BIB ID: 9253747
• Web Site: https://ndlsearch.ndl.go.jp/books/R000000004-I9253747
• Text Lang: ja
• Data Source:
  • JaLC
  • NDL
  • CiNii Articles
  • KAKEN
• Abstract License Flag: Disallowed