Non-audit engagements and the creation of public value: consequences for the public interest

In this article, we extend the research on the public interest to non-audit engagements performed by accounting firms and public accountants. Our thesis is that non-audit engagements, as private goods, require a distinct approach to the public interest than auditing. We suggest that a public value p...

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Bibliographic Details
Authors: Malsch, Bertrand (Author) ; Tremblay, Marie-Soleil (Author) ; Cohen, Jeffrey (Author)
Format: Electronic Article
Language:English
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Published: Springer Science + Business Media B. V 2022
In: Journal of business ethics
Year: 2022, Volume: 178, Issue: 2, Pages: 467-479
Further subjects:B Public Interest
B Aufsatz in Zeitschrift
B Accounting firms
B Public value
B Public accountants
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