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1、本科畢業(yè)論文（設(shè)計）外文翻譯外文題目Non-auditfees,disclosureandauditquality外文出處BristolUniversity,EnglandTheEuropeanAccountingReview1999,8:2,239–252外文作者CliveS.Lennox原文：Non-auditfees,disclosureandauditqualityABSTRACTThispaperinvestigatestheeffectofnon-auditservicesonaudit
2、quality.FollowingTheannouncementoftherequirementtodisclosenon-auditfees,approximatelyone-thirdofUKquotedcompaniesdisclosedbeforetherequirementbecameeffective.Whilstdistressedcompaniesweremorelikelytodiscloseearly,auditorsize,directors’shareholdingsandn
3、on-auditfeeswerenotsignicantlycorrelatedwithearlydisclosure.Theseresultscastdoubtontheviewthatvoluntarydisclosureofnon-auditfeeswasusedtosignalauditquality.Theevidencealsoindicatesapositiveweaklysignificantrelationshipbetweendisclosednon-auditfeesandau
4、ditqualications.Thissuggeststhatwhennon-auditfeesaredisclosed,theprovisionofnon-auditservicesdoesnotreduceauditquality.INTRODUCTIONDeAngelo(1981a)hasarguedthatauditqualitydependsonthejointprobabilityofanauditordiscoveringanddisclosingaprobleminanaccoun
5、tingsystem.Giventhataproblemhasbeendiscovered,theprobabilitythatanauditordisclosestheproblemdependsonthedegreeofindependence.Thetheoreticalrelationshipbetweennon-auditservicesandauditqualityisambiguous.Ontheonehand,non-auditservicesmayincreaseauditors’
6、clientknowledgeandthereforeincreasetheprobabilitythatproblemsarediscovered.Therefore,foragivenlevelofindependence,non-auditservicesmayincreaseauditquality.Ontheotherhand,non-auditservicesmayincreaseorreduceauditorindependence.Ifnon-auditservicesprovide
7、auditorswithclient-specificrents,companiesmaybeabletoobtainmorefavourablereportsbythreateningtoswitchauditor–inthiscase,non-auditservicesmayreduceindependence(DeAngelo,1981a;Antle,1984;Simunic,1984;AcemogluandGietzmann,1997).However,non-auditservicesma
8、yincreaseaclient’sdependenceonitsauditor,therebyreducingthecredibilityoftheswitchthreat(GoldmanandBarlev,1974).Theempiricalliteraturehasanalysedtheeffectofnon-auditservicesonauditqualityintwoways.First,surveysofaccountinginformationuser
