An Examination of Office-Level and Client-Level Non-Audit Services and Audit Quality
研究发现事务所层面的非审计服务与审计质量呈非线性关系，中等水平的非审计服务下客户错报率最低，且税务相关的非审计服务是主要驱动因素。
SYNOPSIS Prior academic studies have investigated client- or office-level non-audit services (NAS) and found either positive effects through knowledge spillover or negative effects due to independence impairment or distraction. This study complements existing research by examining whether the effects of office-level and client-level NAS on audit quality vary with an audit office’s NAS focus. Specifically, we find a nonlinear association between office-level NAS provision and audit quality, with client misstatement rates lowest when the office provides moderate levels of NAS. Tax-related NAS drives these results. Further analysis reveals that the office-level focus on NAS affects the association between client-level NAS purchases and audit quality. This study enhances our understanding of the office-level and client-level dynamics of NAS provision to audit clients, offering regulators and practitioners relevant insights as they navigate this issue. Data Availability: All data sources are noted in the manuscript. JEL Classifications: M4; M41; M42.