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• W3123520255 abstract "ABSTRACT How can features of the markets for audit and nonaudit services (NAS) affect an audit firm's incentives to invest in audit quality, average audit quality, and social welfare? We address these questions in a model focusing on competition in both audit and NAS markets. We show that, when audit and NAS demand are positively correlated, prohibiting auditors from providing NAS to audit clients leads to higher investments in audit quality, but can decrease average audit quality if marginal clients switch to lower quality auditors. The effect on social welfare can be positive or negative, depending on the distribution of clients' service demands. General bans on auditor provision of NAS can, via similar channels, increase or decrease audit quality and social welfare. Overall, our findings suggest a more nuanced view of how regulating an auditor's provision of NAS might affect audit quality and social welfare, and are driven by the effects of multimarket competition on the auditor's incentives to invest in audit quality, rather than previously identified auditor independence or knowledge spillover channels." @default.
• W3123520255 created "2021-02-01" @default.
• W3123520255 creator A5077964968 @default.
• W3123520255 creator A5091075096 @default.
• W3123520255 date "2021-02-10" @default.
• W3123520255 modified "2023-10-16" @default.
• W3123520255 title "How Is the Audit Market Affected by Characteristics of the Nonaudit Services Market?" @default.
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• W3123520255 doi "https://doi.org/10.1111/1475-679x.12347" @default.
• W3123520255 hasPublicationYear "2021" @default.
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