We examine whether the provision of non-audit services by auditors is negatively correlated with firm value and the quality of earnings. Because of concerns regarding the effect of non-audit services on auditor independence, the Securities and Exchange Commission recently issued revised auditor independence rules requiring firms to disclose in their annual proxy statement the amount of fees pai...

Clinical governance provides a framework for accountability and quality improvement. While research is concerned with discovering the right thing to do, audit is concerned with ensuring that the right thing is done. A First class service 2 outlined structures within the National Health Service (NHS) for setting standards: the National Institute of Clinical Excellence (NICE) and the National Ser...