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Project

The Impact of Non-Audit Services on Auditor Independence

The project examines whether auditor independence in private firms is affected by the provision of non-audit services (NAS) by individual audit engagement partners. The idea that the provision of NAS may have a detrimental effect on auditor independence has been a controversial topic for many years that has attracted considerable attention from both scholars as well as the profession and regulators.
Date:1 Feb 2014 →  31 Dec 2014
Keywords:ACCOUNTING, AUDIT QUALITY, AUDITING, INDIVIDUAL FACTORS
Disciplines:Applied economics, Business administration and accounting