Non Audit Services and Auditor Independence
Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens, 2014
Posted: 15 Apr 2014
Date Written: April 14, 2014
The joint provision of audit and non-audit services (NAS) and its impact on auditor independence continues to attract significant interest globally from various stakeholders such as regulators and policy makers, the accounting profession, academics and students, and from the media and capital markets. Just as regulations on NAS have evolved to address potential threats to auditor independence, so too has the literature. This chapter provides an overview and synthesizes the research on the NAS and its impact on auditor independence. Implications of the research for regulators, policy makers, the accounting profession, and future research are discussed.
Suggested Citation: Suggested Citation