volume 29, issue 5, P427-454 2014
DOI: 10.1108/maj-07-2013-0908
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Michael Dobler

Abstract: Purpose – The aim of this paper is to provide evidence on the extent and the consequences of the provision of non-audit services (NAS) by statutory auditors to German family firms. Design/methodology/approach – The study analyzes hand collected fee data of 368 listed and private family firms in Germany. It employs univariate tests, ordinary least squares and two-stage least squares regressions to investigate potential thr…

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