Beaulieu, Philip; Reinstein, Alan - In: Journal of Accounting and Public Policy 29 (2010) 4, pp. 353-373
We hypothesize, based on management control processes in large firms (Covaleski et al., 1998), that large-firm practitioners will be less likely than small-firm auditors to report beliefs that non-audit services (NAS) impair auditor independence. Based on Goldman and Barlev's (1974) analysis of...