Standards of segment reporting disclosure of the enterprise's foreign operations by geographic area [FASB 1976, Statement No. 14]. This information is believed to be useful in predicting the future prospects of the enterprise as a whole. This paper examines the predictive value of geographic...

Purpose – While a few US studies on the impact of the provision of non-audit services on auditor judgment have found potential harm to independence, it is the purpose of this study to investigate whether the British and Australian auditors' involvement with both audit and non-audit services...