A striking finding in this literature is thats ome NAS actually improves audit quality, consistent with knowledge spillover.
Tax-related NAS is associated with fewer restatement, less earnings management, more accurate GCs, and more
accurate tax reserves; and internal audit-related NAS reduces fraudrisk.
However, publicly disclosing NAS fees reduces
tax-related NAS purchases, suggesting that it is perceived as a threat
A striking finding in this literature is thats ome NAS actually improves audit quality, consistent with knowledge spillover.Tax-related NAS is associated with fewer restatement, less earnings management, more accurate GCs, and moreaccurate tax reserves; and internal audit-related NAS reduces fraudrisk. However, publicly disclosing NAS fees reducestax-related NAS purchases, suggesting that it is perceived as a threat
การแปล กรุณารอสักครู่..