dc.contributor.author |
Zhang, Y |
en |
dc.contributor.author |
Hay, David |
en |
dc.contributor.author |
Holm, C |
en |
dc.date.accessioned |
2017-10-29T20:21:18Z |
en |
dc.date.issued |
2016 |
en |
dc.identifier.citation |
Cogent Business and Management 19 pages Article number 1215223 2016 |
en |
dc.identifier.issn |
2331-1975 |
en |
dc.identifier.uri |
http://hdl.handle.net/2292/36264 |
en |
dc.description.abstract |
We examine the effect on auditor independence of auditors providing non-audit services in the Norwegian audit market. We report the results of three tests of independence of mind and one test of independence in appearance. These tests find that there is a positive relationship between audit fees and non-audit fees, which does not suggest loss of independence. Further analysis using two-stage least squares shows that audit and non-audit fees are jointly determined, and the results are still not consistent with loss of independence. There is no relationship between the provision of non-audit services and the frequency with which auditors issue modified audit opinions. There is no association between non-audit services and audit tenure. Finally, we examine the relationship between unexpected or excess non-audit fees and cost of capital. There is no relationship. Our findings fail to find any evidence for loss of independence of mind or loss of independence of appearance as a result of providing non-audit services. |
en |
dc.publisher |
Cogent OA |
en |
dc.relation.ispartofseries |
Cogent Business and Management |
en |
dc.rights |
Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. Details obtained from http://www.sherpa.ac.uk/romeo/issn/2331-1975/ |
en |
dc.rights.uri |
https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm |
en |
dc.rights.uri |
https://creativecommons.org/licenses/by/4.0/ |
en |
dc.title |
Non-audit services and auditor independence: Norwegian evidence |
en |
dc.type |
Journal Article |
en |
dc.identifier.doi |
10.1080/23311975.2016.1215223 |
en |
pubs.issue |
3 |
en |
dc.description.version |
VoR - Version of Record |
en |
dc.rights.holder |
Copyright: The author |
en |
dc.rights.accessrights |
http://purl.org/eprint/accessRights/OpenAccess |
en |
pubs.subtype |
Article |
en |
pubs.elements-id |
618971 |
en |
pubs.org-id |
Business and Economics |
en |
pubs.org-id |
Accounting and Finance |
en |
pubs.number |
1215223 |
en |
pubs.record-created-at-source-date |
2017-03-29 |
en |
pubs.online-publication-date |
2016-08-03 |
en |