Public Accounting Firms and the Acquisition of Nonaudit Services by Public and Closely-Held Companies.
研究了上市公司和非上市公司从现任审计事务所和其他会计师事务所获取非审计服务的情况，发现多数公司购买非审计服务且主要依赖现任审计事务所，两类公司无显著差异。
Abstract This study profiles the acquisition of nonaudit services for a sample of public and closely-held companies. The analysis includes nonaudit services acquired from both incumbent audit firms and other public accounting firms. Most companies in the sample purchased nonaudit services. The companies primarily used their incumbent audit firms rather than other public accounting firms for nonaudit services. No significant differences were noted between public and closely-held companies with respect to use of incumbent audit firms or other public accounting firms, types of nonaudit services purchased, or relative magnitudes of expenditures for nonaudit services.