The Effect Of Non-Audit Services On Independent Auditor Judgment
2016 ◽
Vol 14
(4)
◽
pp. 127-138
Keyword(s):
This study examines the effects of non-audit services on auditors’ risk and materiality judgments. The results revealed a significantly negative association between non-audit services and auditors’ risk judgments, but only for services involving financial information system design and implementation. The auditors did not change their risk judgments for non-audit services with less audit relevance. Non-audit services had an insignificant effect on auditors’ materiality judgments. We conclude that non-audit services did not cause an inappropriate bias in auditor judgment.
2014 ◽
Vol 519-520
◽
pp. 1534-1537
1983 ◽
Vol 8
(2-3)
◽
pp. 219-221
◽
Keyword(s):
2013 ◽
Vol 467
◽
pp. 574-577
Keyword(s):
Keyword(s):