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This study investigates the relation between the line of service (audit, tax, advisory) of Big Four office managing partners (OMPs) and both non-audit service fees and audit quality. Given that

This study investigates the relation between the line of service (audit, tax, advisory) of Big Four office managing partners (OMPs) and both non-audit service fees and audit quality. Given that audit quality has been shown to vary across offices and because changes in office-level leadership can impact the office culture, I examine the impact of the OMP’s line of service on non-audit service fees and audit quality. I find that when an accounting firm office changes leadership to an advisory OMP, non-audit service revenues increase while audit quality suffers.

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    Date Created
    • 2016
    Resource Type
  • Text
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    Note
    • Partial requirement for: Ph.D., Arizona State University, 2016
      Note type
      thesis
    • Includes bibliographical references (pages 42-47)
      Note type
      bibliography
    • Field of study: Accountancy

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    Statement of Responsibility

    by Michael Mowchan

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