Browsing Articles publicats en revistes by Subject "Future NAS fees"
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Auditor Independence, Current and Future NAS Fees and Audit Quality: Were European Regulators Right?
(European Accounting Review, 2019-02-19)European Union adopted the Regulation (EU) No 537/2014, which in practice prohibits the joint provision of audit and most types of non-audit services (NAS). Regulators presume that NAS fees weaken auditor ...