volume 34, issue 7, P783-807 2019
DOI: 10.1108/maj-01-2018-1766
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Kim Ittonen, Emma-Riikka Myllymäki, Per Christen Tronnes

Abstract: Purpose This paper focuses on bank audit committees and examines whether audit committee members who are former auditors are associated with the acquisition of audit and non-audit services from their former employers. Design/methodology/approach The study empirically examines a sample of large banks that are included in the S&P Composite 1500. Findings The paper reports significantly lower audit fees and a higher proportion of non-audit fees to total fees when the audit committee chair is an alumnus o…

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