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Audit-Related Services And Audit Quality: Evidence From Benefit Plan Audits, Jaclyn Prentice
Audit-Related Services And Audit Quality: Evidence From Benefit Plan Audits, Jaclyn Prentice
Graduate Theses and Dissertations
The following study examines a material but less understood component of the public audit marketplace, namely the provision of “audit-related” services to financial statement audit clients. I use the benefit plan audit service setting to examine the company and benefit plan characteristics associated with auditor selection and the impact of audit-related services on financial statement audit quality. I provide market evidence of distinct shifts in the use of the same audit firm for the financial statement audit and other audit-related services over time as well as characteristics of the choice of auditors. I then test whether having the same audit …