Non-Audit Services and Auditor Independence: A Review of the Literature  

Oleh:

Schneider, Arnold ; Church, Bryan K. ; Ely, Kirsten M.

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Accounting Literature vol. 2006 no. 25 (2006), page 169-211.
Topik: Public Sector Accounting; PSA; Non-Audit Services; NAS; Auditor's Independence
Fulltext: JAL 06 25 169.pdf (3.21MB)

Isi artikel

For nearly 30 years accounting researchers have examined issues relating to the auditor's provision of non-audit services (NAS), including bookkeeping, appraisal/valuation, actuarial services, tax work, internal auditing, and financial information systems design and implementation. A common focus of the research is whether providing NAS impairs the auditor's independence - in fact1 or appearance. This paper reviews and synthesizes the large body of research on NAS and auditor independence. The extant studies have typically taken the perspective of one of three stakeholder groups: financial statement users, auditors, or managers. For financial statement users, the primary issue is whether NAS affects auditor independence in appearance. For the other two stakeholder groups, the primary issue is whether NAS affects auditor independence in fact. We organize the paper around decisions and judgments relating to each stakeholder group and how auditor independence is affected. The next three sections of the paper discuss decisions and judgments relating to each of the three stakeholder groups and how auditor independence is affected. In each section, we review prior studies, summarize the findings, and make suggestions for future research. The final section offers concluding remarks (summarizing the findings) and reiterates significant, non-resolved issues that need to be addressed.

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