Date of Submission
Campus Only Senior Thesis
Bachelor of Arts
2018 Kevin J Hsu
This study examines the differences in the provision of non-audit services (NAS) for audit offices that receive SEC Accounting and Auditing Enforcement Releases (AAERs). While prior research examines the links between the provision of non-audit services and impaired auditor independence, less attention has been paid to the contagion effects of independence violations. However, I do not find any evidence of a significant difference in the amount of NAS provided by offices that receive an independence-related AAER, relative to offices that receive other auditor-related AAERs. Broadly, my findings suggest that clients do not differentiate between independence violations and other audit-related violations and that no contagion effect exists for independence violations.
Hsu, Kevin, "The Impact of Independence-Related AAERs on the Provision of Non-Audit Services" (2019). CMC Senior Theses. 2004.
This thesis is restricted to the Claremont Colleges current faculty, students, and staff.