• Corpus ID: 52206243

Evidence of a nonlinear association between audit office provision of non-audit services and audit quality

  title={Evidence of a nonlinear association between audit office provision of non-audit services and audit quality},
  author={Erik L. Beardsley},
Because of continued regulatory concerns, the effect of auditor-provided non-audit services (NAS) on audit quality remains a relevant and important issue. One view is that NAS provision creates knowledge spillover, improving audit quality. Another view is that too much focus on NAS can create problems with independence or distract from audit services, lowering audit quality. However, because these two potentially offsetting effects likely vary depending on the extent to which an audit office… 

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