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首页> 外文期刊>Auditing >Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags
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Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags

机译：审计师提供的非审计服务以及审计有效性和效率：来自SOX之前和之后审计报告滞后的证据

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摘要

The Sarbanes-Oxley Act of 2002 (SOX) effectively bars an auditor from providing nonaudit services to an audit client based on the belief that the resulting economic bonding undermines the auditor's independence and quality of the audit (U.S. House of Representatives 2002). The accounting profession has strongly debated this view and counter-argues that auditor-provided nonaudit services benefit the client. We contribute to this debate by examining the effect of auditor-provided nonaudit services on the effectiveness and efficiency of the audit. We find that higher nonaudit service fees are associated with shorter audit report lags-a potential indicator of audit efficiency-prior to the passage of SOX, but such effects dissipate after SOX. We find that discretionary accruals and financial restatements-potential indicators of audit effectiveness-do not increase when shorter audit lags occur in conjunction with high nonaudit service fees. We also find that the firms with the highest levels of nonaudit service fees prior to SOX have the largest increase in audit lags after SOX. These results suggest that there is some merit to the profession's argument that auditor-provided nonaudit services benefit clients without leading to a loss of audit effectiveness.
机译：2002年的《萨班斯-奥克斯利法案》（SOX）有效地禁止了审计师向审计客户提供非审计服务，因为他们认为由此产生的经济联系会破坏审计师的独立性和审计质量（美国众议院，2002年）。会计界对此观点进行了激烈的辩论，并提出反对意见，认为由审计师提供的非审计服务会使客户受益。我们通过审查由审计师提供的非审计服务对审计有效性和效率的影响，为这场辩论做出了贡献。我们发现，较高的非审计服务费用与较短的审计报告滞后时间相关联，这是审计效率的潜在指标，在SOX通过之前就已经存在，但是这种影响在SOX之后就消失了。我们发现，当较短的审计滞后与高额的非审计服务费一起发生时，可任意计提的权责发生制和财务重述（审计有效性的潜在指标）不会增加。我们还发现，在SOX之前获得最高非审计服务费水平的公司，其审计滞后的增加幅度最大。这些结果表明，该行业的论点有一定的道理，即审计师提供的非审计服务使客户受益，而不会导致审计效力的下降。

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