Cahier numéro 03 - 2013
Cahier numéro 03 - 2013
THE PERTINENCE OF AUDIT AND NON-AUDIT FEES AS USEFUL INFORMATION FOR INVESTORS
Sébastien Deschênes
Tania Morris
Miguel Rojas
Abstract: The objective of this study is to evaluate the pertinence of audit and non-audit fees for investors in Canada. Results from a sample of companies between 2005 and 2010 show that higher ratios of non-audit service fees to audit fees, are perceived negatively by investors.