In this study we examine the association between audit service fees and non-audit service (NAS) fees and the auditor's final decision regarding the type of opinion to render to a financially distressed client. Along with examining current fee levels and reporting decisions we also test the...

"Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit...

Intro -- Half Title -- Series Information -- Title Page -- Copyright Page -- Dedication -- Contents -- List of illustrations -- Acknowledgments -- List of abbreviations -- About the authors -- Part I -- 1 Introduction and overview -- Notes -- References -- Appendix 1.1 List of journals searched...