文档介绍：本科毕业论文(设计)外文翻译外文题目Non-auditfees,disclosureandauditquality外文出处BristolUniversity,ountingReview1999,8:2,239–:Non-auditfees,disclosureandauditqualityABSTRACTThispaperinvestigatestheeffectofnon--auditfees,approximatelyone-,auditorsize,directors’shareholdingsandnon----auditfeesaredisclosed,theprovisionofnon-(1981a),-,non-auditservicesmayincreaseauditors’,foragivenlevelofindependence,non-,non--auditservicesprovideauditorswithclient-paniesmaybeabletoobtainmorefavourablereportsbythreateningtoswitchauditor–inthiscase,non-auditservicesmayreduceindependence(DeAngelo,1981a;Antle,1984;Simunic,1984;AcemogluandGietzmann,1997).However,non-auditservicesmayincreaseaclient’sdependenceonitsauditor,therebyreducingthecredibilityoftheswitchthreat(GoldmanandBarlev,1974).Theempiricalliteraturehasanalysedtheeffectofnon-,ountinginformationusershavegenerallyconcludedthatnon-,anditmaynotwishto