Contemporary Accounting Research Vol. 24 No. 2 (Summer 2007) pp. 467â87 Â© CAAA Contemporary Accounting Research effects of auditor-provided nonaudit services and more speciï¬cally on the transfer of knowledge from the performance of the nonaudit task to audit tasks. This study contributes to the literature in several ways. First, although there are many studies that examine the provision of nonaudit services by the auditor (e.g., DeAngelo 1981; Wines 1994; Firth 1997; Ashbaugh, LaFond, and Mayhew 2003; Frankel, Johnson, and Nelson 2002; Gaynor 2002; Kinney, Palmrose, and Scholz 2004), these studies have all focused on whether auditorsâ independence is compromised by the economic bond created from the provision of nonaudit services. This study extends the literature by examining whether there are positive effects or beneï¬ts arising from the provision of nonaudit services, and speciï¬cally whether performing nonaudit tasks facilitates exposure to relevant information that can improve audit quality via knowledge transfer. Second, this study extends the literature on how personal involvement in nonaudit tasks affects auditorsâ objectivity. Prior studies analyzing auditor objectivity and independence have focused on how participation in the nonaudit task of designing an information system inï¬uences audit objectivity (Plumlee 1985; Johnson and Kaplan 1990). Together, these
Contemporary Accounting Research – Wiley
Published: Jun 1, 2007
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