An Examination of Changes in Scope of Services Performed by CPA Firms.
考察了1980年代美国公共会计师事务所提供的管理咨询、税务等非审计服务范围的变化,以及上市公司对这些服务的购买变化。
Abstract Provides some insight into changes in the scope of professional services provided by public accounting firms during the 1980s in the United States. Examination of the changes in the aggregate supply of management advisory services, tax services and total nonaudit services by public accounting firms; Changes in the purchases of management advisory services by publicly-held clients.