Malsch, Bertrand; Tremblay, Marie-Soleil; Cohen, Jeffrey - In: Journal of business ethics : JBE 178 (2022) 2, pp. 467-479
In this article, we extend the research on the public interest to non-audit engagements performed by accounting firms and public accountants. Our thesis is that non-audit engagements, as private goods, require a distinct approach to the public interest than auditing. We suggest that a public...
