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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- Partial requirement for: Ph.D., Arizona State University, 2016Note typethesis
- Includes bibliographical references (pages 42-47)Note typebibliography
- Field of study: Accountancy