QUALITY CONTROL OF AUDIT SERVICES PROVISION

Essays on Audit Fees and the Joint Provision of Audit and Non-Audit Services

This thesis examines the factors affecting audit and non-audit fees and the effects of the joint provision of audit and non-audit services on auditing. The first essay focuses on environmental factors. Using data for Swedish listed companies over a six year span, including pre-crisis, crisis and post-crisis periods, the essay investigates whether changing economic conditions affect the level of...

Non - audit services and financial reporting quality :

We provide evidence on the long standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978-80. Using this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors provide NAS, especially those related to information services. This is consistent with better audit qu...

Specification, Quantification and Provision of Quality of Service and Congestion Control for New Communication Services

Reservationless computer communication networks based on the best effort paradigm are no longer capable of providing the quality of service necessary for the new generation of computer communication services, such as voice, video and multimedia services. These new services and their users have very different communication needs, and must not be treated equal by the communication system. Quality...

South Africa’s experience with provision of quality HIV diagnostic services

South Africans have a high burden of communicable diseases such as HIV and tuberculosis, as well as non-communicable chronic diseases such as diabetes, hypertension and cancer.3 Life expectancy has seen progressive increases over the years, in part due to the rapid and effective scale-up of HIV and tuberculosis care in the country.2,4 In 2015, life expectancy was 60.6 years for men and 64.3 yea...

Provision of laboratory services.