Auditee Incentives for Auditor Independence: The Case of Nonaudit Services.
检验了在审计与非审计服务联合委托中，代理激励和知识溢出效应如何影响审计师独立性，并探讨被审计方对独立性受损认知的应对。
Abstract Tests the effects of agency incentives and knowledge spillovers in joint engagements for audit and nonaudit services. Association of external parties and regulators joint nonaudit purchases with impaired auditor independence; Agency costs and the procurement of jointly produced services; Recognition by auditees of the potential for perceptions of independence impairment.