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.

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