dc.contributor.author |
Hay, David |
en |
dc.contributor.author |
Knechel, R |
en |
dc.contributor.author |
Li, V |
en |
dc.date.accessioned |
2011-08-16T23:24:00Z |
en |
dc.date.issued |
2006-06 |
en |
dc.identifier.citation |
J BUS FINAN ACCOUNT 33(5-6):715-734 Jun 2006 |
en |
dc.identifier.issn |
0306-686X |
en |
dc.identifier.uri |
http://hdl.handle.net/2292/7470 |
en |
dc.description.abstract |
This paper examines evidence in New Zealand about, whether auditors providing more non-audit services are less independent. Three sets of tests are used to address the issue. The first examines whether there is a relation between non-audit fees and audit fees, the second examines whether there is a relation between non-audit fees and audit report qualification or modification, and the third examines whether there is a relation between non-audit fees and stability of audit tenure. The results suggest a potential for the impairment of auditor independence in appearance when auditors provide non-audit services but no evidence of any impact on independence of mind. |
en |
dc.language |
EN |
en |
dc.relation.ispartofseries |
Journal of Business Finance and Accounting |
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/0306-686X/ |
en |
dc.rights.uri |
https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm |
en |
dc.subject |
auditing |
en |
dc.subject |
non-audit fees |
en |
dc.subject |
auditor independence |
en |
dc.subject |
audit opinion |
en |
dc.subject |
audit tenure |
en |
dc.subject |
FEES |
en |
dc.title |
Non-audit services and auditor independence: New Zealand evidence |
en |
dc.type |
Journal Article |
en |
dc.identifier.doi |
10.1111/j.1468-5957.2006.00602.x |
en |
pubs.issue |
5-6 |
en |
pubs.begin-page |
715 |
en |
pubs.volume |
33 |
en |
dc.rights.holder |
Copyright: 2006 The Authors; Journal compilation Copyright: Blackwell Publishing Ltd. 2006 |
en |
pubs.author-url |
http://onlinelibrary.wiley.com/doi/10.1111/j.1468-5957.2006.00602.x/abstract |
en |
pubs.end-page |
734 |
en |
dc.rights.accessrights |
http://purl.org/eprint/accessRights/RestrictedAccess |
en |
pubs.subtype |
Article |
en |
pubs.elements-id |
162912 |
en |
pubs.org-id |
Business and Economics |
en |
pubs.org-id |
Accounting and Finance |
en |
dc.identifier.eissn |
1468-5957 |
en |
pubs.record-created-at-source-date |
2013-04-15 |
en |