An Experimental Investigation of Non-Audit Service Fees and Investors’ Perceptions of Auditor Independence: Post-Enron Era

Abstract

In this study, we use experimental markets to examine the disclosure of non-audit service fees on investors’ perceptions of auditor independence. The SEC justified the disclosure of non-audit services fees rule by stating that: “Investors will be able to evaluate for themselves whether the proportion of non-audit service fees causes them to question an… (More)

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@inproceedings{Davis2004AnEI, title={An Experimental Investigation of Non-Audit Service Fees and Investors’ Perceptions of Auditor Independence: Post-Enron Era}, author={Shawn M. Davis and Larry Brown and Bryan Church and E. Jane Comiskey and Audrey Gramling and Lynn Hannan and Kevin E. Jackson and Jennifer Joe and Ron J King and Janet Meade and William F. Messier and Galen Sevcik and Arnold Schneider}, year={2004} }