While the traditional accounting model is widely believed to inadequatelyaccount for intangibles, managers can voluntarily provide information about them.Based on a sample of companies from East Asia, this thesis investigates the role ofvoluntary non-financial disclosure about intangibles in a...

Thus far, the disaggregation of non-recurring items from earnings has been investigated mostly in the United States, in the context of special items and pro forma earnings. The disclosure of these items is mainly on a voluntary basis. Managers of firms have significant discretion in the...

We examine whether auditor independence is affected by the amount spent on non-audit services. Faster growth in non-audit fees and longer time periods over which non-audit services are purchased might reduce the auditor's independence from that client. Our results do not provide any support for...