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Association between audit opinion and provision of non-audit services

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Purpose – While a few US studies on the impact of the provision of non-audit services on auditor
judgment have found potential harm to independence, it is the purpose of this study to investigate
whether the British and Australian auditors’ involvement with both audit and non-audit services for the
same clients may also produce similar results.
Design/methodology/approach – The parametric t-tests and the nonparametricMann-Whitney tests
are used in this study on the empirical data from the British and Australian companies to examine the
potential for loss of independence when high levels of non-audit services are provided to audit clients.
Findings – The results corroborated the US Securities and Exchange Commission’s contention that
the provision of non-audit services may indeed impair independence.
Research limitations/implications – No attempts were made to isolate the effects of other factors
that could result in the issuance of qualified opinions. In addition, the sample used in this investigation is
comprised of firms that had voluntarily disclosed non-audit fees in the early years of the study. This
could potentially introduce a self-selection bias. Nevertheless, this study is one of a kind in the
international arena.
Originality/value – This paper extends the line of research examining the impact of non-audit
services on the auditor’s independence.

Keywords Accounting, Auditors, Securities markets, United Kingdom, Australia

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Informasi Detail

Judul Seri

International Journal of Accounting and Information Management

No. Panggil

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Penerbit

: Emerald Group., 2011

Deskripsi Fisik

International Journal of Accounting and Information Management Vol. 19 No. 2, 2011 pp. 182-193

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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