Auditor-provided non-audit services and perceived audit quality : evidence from the cost of equity and debt capital
| Year of publication: |
2024
|
|---|---|
| Authors: | Friedrich, Christian ; Quick, Reiner ; Schmidt, Florian |
| Published in: |
International journal of auditing : IJA. - Oxford : Wiley-Blackwell, ISSN 1099-1123, ZDB-ID 1479395-7. - Vol. 28.2024, 2, p. 388-407
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| Subject: | auditor independence | cost of debt capital | cost of equity capital | financial reporting credibility | non-audit services | perceived audit quality | Kapitalkosten | Cost of capital | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Eigenkapital | Equity capital | Abschlussprüferrecht | Audit regulation |
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