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The pricing of audit and non-audit services in a regulated environment a longitudinal study of the UK life insurance industry

The pricing of audit and non-audit services in a regulated environment a longitudinal study of the UK life insurance industry

 Klumpes, Paul.
 p278-p302 English
Kế toánTài chínhActuarial fees.Audit fees.Knowledge spillover.Panel-data estimation methods.Tax service fees.Llife insurance.+ 1 từ khóa
Tác giả CN Klumpes, Paul.
Nhan đề The pricing of audit and non-audit services in a regulated environment: a longitudinal study of the UK life insurance industry / Paul Klumpes, Iliya Komarev & Konstantinos Eleftheriou
Mô tả vật lý p278-p302
Tóm tắt This paper studies the relationship between audit and non-audit service fees paid to the statutory auditor by UK life insurance firms, utilising an extensive panel-data sample set for the period 1999–2009. Consistent with a knowledge spillover (impairment of independence) hypothesis, we predict and find that audit fees are positively (negatively) associated with actuarial (tax service) fees. Additionally, our results indicate that regulatory changes enforced after 2004 deterred UK life insurance firms from purchasing non-audit services that are perceived to impair auditor independence. Finally, we find evidence concerning the inter-temporal determination of audit fees
Thuật ngữ chủ đề Kế toán-Nghiên cứu-TV ĐHHN
Thuật ngữ chủ đề Tài chính-Nghiên cứu-TV ĐHHN
Từ khóa tự do Actuarial fees.
Từ khóa tự do Audit fees.
Từ khóa tự do Knowledge spillover.
Từ khóa tự do Panel-data estimation methods.
Từ khóa tự do Tax service fees.
Từ khóa tự do Llife insurance.
Từ khóa tự do Auditor independence.
Tác giả(bs) CN Eleftheriou,Konstantinos.
Tác giả(bs) CN Komarev, Iliya.
Nguồn trích Acounting and business research- 2016, Vol46, N.3
MARC
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100[ 1] |a Klumpes, Paul.
245[1 4] |a The pricing of audit and non-audit services in a regulated environment: a longitudinal study of the UK life insurance industry / |c Paul Klumpes, Iliya Komarev & Konstantinos Eleftheriou
300[ ] |a p278-p302
362[ 0] |a Vol 46 (April 2016)
520[ ] |a This paper studies the relationship between audit and non-audit service fees paid to the statutory auditor by UK life insurance firms, utilising an extensive panel-data sample set for the period 1999–2009. Consistent with a knowledge spillover (impairment of independence) hypothesis, we predict and find that audit fees are positively (negatively) associated with actuarial (tax service) fees. Additionally, our results indicate that regulatory changes enforced after 2004 deterred UK life insurance firms from purchasing non-audit services that are perceived to impair auditor independence. Finally, we find evidence concerning the inter-temporal determination of audit fees
650[1 7] |a Kế toán |x Nghiên cứu |2 TV ĐHHN
650[1 7] |a Tài chính |x Nghiên cứu |2 TV ĐHHN
653[ ] |a Actuarial fees.
653[ ] |a Audit fees.
653[ ] |a Knowledge spillover.
653[ ] |a Panel-data estimation methods.
653[ ] |a Tax service fees.
653[ 0] |a Llife insurance.
653[0 ] |a Auditor independence.
700[ 1] |a Eleftheriou,Konstantinos.
700[ 1] |a Komarev, Iliya.
773[ 0] |t Acounting and business research |g 2016, Vol46, N.3
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