An Empirical Assessment of the Impact of SEC Nonaudit Service Disclosure Requirements on Independent Auditors and Their Clients
评估了1978年SEC要求企业披露非审计服务类型和数量（占审计费比例）的规定，对后续非审计服务水平的影响，以判断该规定是否因过于有效或无效而被撤销。
This study examines the impact of previous SEC disclosure requirements of nonaudit activities on the subsequent level of those activities. Accounting Series Release (ASR) No. 250, adopted in June 1978, required firms to disclose information on the type and quantity of nonaudit services provided by their independent auditors, as a percentage of the total audit fee. It also required disclosure of whether the firm's board of directors had approved those services. Nonaudit services referred to tax services, systems planning, systems design and systems review, actuarial services, personnel services, and acquisition services. Some of these services had been severely criticized because of expressed beliefs that their undertaking would adversely affect the independence of an auditor. While the ASR No. 250 disclosure requirements were subsequently rescinded, an examination of the impact of disclosures of nonaudit services data is of interest to determine whether the requirement was dropped because it was too effective in seriously curtailing nonaudit services or because it had no significant effect on such services. In a broader context, this study addresses whether perceptions of