Construct · 1 fields · 1 citations

non-audit services: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
non-auditservices1 CONSTRUCTNon-audit servicesFRANKEL · AUDITING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Auditing

consulting and other services an auditor sells to its audit client, raising concerns about independence.

In auditing, non-audit services refers to consulting and other services an auditor sells to its audit client, raising concerns about independence. This meaning comes from Frankel (2002) in The Accounting Review.[1]

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Nearby constructs

audit1 fields · 2 citationsanchor · a standalone constructraising1 fields · 1 citationsanchor · one construct, one field

References

  1. Frankel, R. M., Johnson, M. F., & Nelson, K. K. (2002). The Relation between Auditors' Fees for Nonaudit Services and Earnings Management. The Accounting Review, 77(s-1), 71-105. https://doi.org/10.2308/accr.2002.77.s-1.71

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