EC Proposal of Audit-Only Firms： Discussing the Potential Effects of Breaking the Audit Oligopoly＇on Accounting and Audit Quality  

作　　者：Patrick Velte Markus Stiglbauer 

机构地区：[1]University of Hamburg, Hamburg, Germany [2]University of Erlangen-Numberg, Nuremberg, Germany

出　　处：《China-USA Business Review》2013年第4期331-348,共18页美中经济评论（英文版）

摘　　要：The European Commission （EC） discusses, in its regulation draft of November 30, 2011, the interdiction of combining audit and non-audit services by the external auditor to ensure appropriate accounting and audit quality. Based on the agency-theoretical definition of the auditor＇s function within corporate governance, results of empirical audit research on the effects of combining audit and non-audit services on accounting and audit quality are laid out in a state-of-the-art analysis to give a policy advice. The study at hand analyzes,

关 键 词：agency theory empirical audit research auditor independence audit services non-audit services accounting quality audit quality earnings management RESTATEMENTS market reactions going concern opinions corporate governance 

分 类 号：F239.222[经济管理—会计学] F275.2[经济管理—国民经济]