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- W168108844 abstract "This paper tests two related hypotheses regarding the effects of management advisory services (MAS) on earnings ? stock returns relationship. The first hypothesis predicts that the earnings explanatory power for returns is weaker for firms that receive MAS from the external auditors than those firms that do not. This hypothesis is based on the concept of auditor independence which suggests that the provision of MAS by external auditors is expected to adversely affect the credibility and informativeness of audited accounting earnings. The second hypothesis predicts that the adverse effects of MAS on the correlation between earnings and stock returns for firms will be stronger for non-Big 6 auditees than for Big 6 auditees. The second hypothesis is based on the audit quality theory which suggests that Big 6 auditors provide higher quality audits and are expected to mitigate the adverse effects of MAS. Results using data from listed Australian companies provide evidence to support both hypotheses. These findings suggest that concerns regarding investor perceptions of auditor objectivity and independence as a result of the provision of MAS are warranted in specific circumstances." @default.
- W168108844 created "2016-06-24" @default.
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- W168108844 date "1999-06-01" @default.
- W168108844 modified "2023-09-23" @default.
- W168108844 title "Management Advisory Services, Perceived Auditor Quality and Informativeness of Earnings" @default.
- W168108844 hasPublicationYear "1999" @default.
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