非審計費用，信息披露和審計質(zhì)量【外文翻譯】

1、本科畢業(yè)論文（設(shè)計）外文翻譯外文題目Nonauditfeesdisclosureauditquality外文出處BristolUniversityEnglTheEuropeanAccountingReview19998:2239–252外文作者CliveS.Lennox原文：原文：NonauditfeesdisclosureauditqualityABSTRACTThispaperinvestigatestheeffectofnonau

2、ditservicesonauditquality.FollowingTheannouncementoftherequirementtodisclosenonauditfeesapproximatelyonethirdofUKquotedcompaniesdisclosedbefetherequirementbecameeffective.Whilstdistressedcompaniesweremelikelytodiscloseea

3、rlyauditsizedirects’shareholdingsnonauditfeeswerenotsignicantlycrelatedwithearlydisclosure.Theseresultscastdoubtontheviewthatvoluntarydisclosureofnonauditfeeswasusedtosignalauditquality.Theevidencealsoindicatesapositivew

4、eaklysignificantrelationshipbetweendisclosednonauditfeesauditqualications.Thissuggeststhatwhennonauditfeesaredisclosedtheprovisionofnonauditservicesdoesnotreduceauditquality.INTRODUCTIONDeAngelo(1981a)hasarguedthatauditq

5、ualitydependsonthejointprobabilityofanauditdiscoveringdisclosingaprobleminanaccountingsystem.Giventhataproblemhasbeendiscoveredtheprobabilitythatanauditdisclosestheproblemdependsonthedegreeofindependence.Thetheeticalrela

6、tionshipbetweennonauditservicesauditqualityisambiguous.Ontheonehnonauditservicesmayincreaseaudits’clientknowledgetherefeincreasetheprobabilitythatproblemsarediscovered.Therefefagivenlevelofauditqualificationshasbeenconfi

7、nedtoAustralia.WhilstWines(1994)foundanegativerelationshipbetweennonauditfeesauditqualificationsoneproblemwiththestudywasitsfailuretocontrolftheeffectsoffinancialdistressonauditrepting.ThiscontrastswithBarkessSimt(1994)C

8、raswell(1998)whofoundnosignicantrelationshipbetweennonauditfeesauditqualifications.Thecontributionofthispapertotheliteratureistwofold:firstitanalysestherelationshipbetweennonauditfeesauditqualificationsintheUKseconditist

9、hefirststudytoexaminethevoluntarydisclosureofnonauditfees.TESTABLEHYPOTHESESUKcompanieswithfinancialyearsbeginningafter1October1991arerequiredtodisclosenonauditfeespaidtoaudits.Proposalstointroducethedisclosurerequiremen

10、twerefirstannouncedin1989.DuringthesecondreadingoftheCompaniesBillLdYoungstatedWhenfeesareundisclosedtheremaybegreaterscopefimplicitcollusion‘a(chǎn)uditmanagersidecontracting’wherebymanagersprovideauditswithfinancialincentive

11、stogivefavourablerepts(AcemogluGietzmann1997).Therefeitisimptanttodistinguishbetweentheeffectsofnonauditservicesonauditqualitywhenfeesaredisclosedwhentheyarenotdisclosed.Managersauditswhousenonauditservicestofacilitateco

12、llusionwouldfinddisclosuremecostlycomparedtononcolludingmanagersaudits.Henceearlydisclosuremightbeusedtosignalgreaterindependence(lesscollusion)higherauditquality.Thefivehypothesestestedinthispaperarebasedonthegeneralarg

13、umentthatnonauditservicesarepositivelyrelatedtoauditquality.Companieswithgreaterseparationofownershipcontrolwishtodiscloseearly(H1)distressedcompanieswishtodiscloseearly(H2)largeauditfirmsprefertheirclientstodiscloseearl

14、y(H3)companieswithhighnonauditfeesdiscloseearly(H4)nonauditservicespositivelyaffecttheprobabilityofreceivinganauditqualification(H5).Thepreannouncementofthedisclosurerequirementgavecompaniestheopptunitytodisclosenonaudit