The Relation Between Non-Audit Service Fees and Audit Independence: Evidence from United Kingdom

The aim of this paper is to identify whether non-audit service (NAS) fees are related with audit independence measured as the tendency for auditors to issue going concern opinions. Using sample in financially distressed companies in U.K. in 2015, it is demonstrated that non-audit service fees are ne...

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Bibliographic Details
Main Author: ZHOU, QINWEN
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2017
Subjects:
Online Access:https://eprints.nottingham.ac.uk/46087/