The effect of ambiguity in an auditing standard on auditor independence : vidence from nonaudit fees and SOX 404 opinions

Chan Li, K.K. Raman, Lili Sun, Da Wu

Year of publication:	April 2017
Authors:	Li, Chan ; Raman, Krishnamurthy K. ; Sun, Lili ; Wu, Da
Published in:	Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 13.2017, 1, p. 37-51
Subject:	Nonaudit fees \| SOX 404 audit opinions \| Auditor independence \| Engagement risk \| Ambiguity in AS2 \| Wirtschaftsprüfung \| Financial audit \| Internes Kontrollsystem \| Internal control \| Abschlussprüferrecht \| Audit regulation \| Honorar \| Fee (Remuneration) \| Gebühr \| Charges \| Corporate Governance \| Corporate governance

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