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- W2794816612 abstract "We find that quasi-indexer ownership is negatively associated with the ratio of non-audit service fees to total fees paid to the audit firm and with the likelihood of paying the audit firm more non-audit service fees than audit service fees. Using the annual Russell 1000/2000 index reconstitution as exogenous variation in quasi-indexer ownership, we show that the dampening effect of quasi-indexer ownership on companies’ purchase of non-audit services from auditors is causal. We interpret our finding as evidence consistent with quasi-indexers’ predilection for high-quality accounting information and with their belief about the impairment effect of non-audit services on auditor independence." @default.
- W2794816612 created "2018-04-06" @default.
- W2794816612 creator A5037546643 @default.
- W2794816612 date "2018-01-01" @default.
- W2794816612 modified "2023-09-27" @default.
- W2794816612 title "Quasi-Indexer Institutions and Auditor Independence: Evidence from Non-Audit Service Fees" @default.
- W2794816612 doi "https://doi.org/10.2139/ssrn.3147288" @default.
- W2794816612 hasPublicationYear "2018" @default.
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