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

QR Code

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...

Full description

Bibliographic Details
Main Author:	ZHOU, QINWEN
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2017
Subjects:	non-audit service fees audit independence going concern opinions financially distressed companies
Online Access:	https://eprints.nottingham.ac.uk/46087/

Similar Items

Auditing Fee Determinants for Different Industries in Shanghai Stock Exchange
by: lin, shangyi
Published: (2011)

Impact of derivative hedging on audit fees in Malaysia
by: Yan, Andy Rong En
Published: (2022)

Additional Evidence on the Relationship Between an Internal Audit Function and External Audit Fees in Australia
by: Singh, Harj, et al.
Published: (2014)

Board characteristics, ownership structure and audit fees: evidence from Chinese listed companies
by: Wei, Qianhan
Published: (2017)

Audit Fee Determinants for Mainland Chinese Companies Listed on Hong Kong Stock Exchange
by: Lou, Jie
Published: (2008)

Auditor attributes and their association with audit fees in Australia: an empirical study
by: Singh, Harjinder
Published: (2010)

Audit committee and audit fees in high regulated firms: moderating role of regulatory oversight / Norziaton Ismail Khan
by: Ismail Khan, Norziaton
Published: (2019)

The audit quality factors’ impact on accrual earnings management-evidence from the UK public companies' industrial and commercial sectors
by: WANG, Jiachen
Published: (2020)

Internal Auditing Outsourcing, Nonaudit Services and Audit Fees
by: Abdul Wahab, Effiezal, et al.
Published: (2021)

Audit Committee Characteristics and Audit Report Lag
by: Sultana, Nigar, et al.
Published: (2015)

Audit firms merger and audit market concentration / Hilwani Hariri ... [et al.]
by: Hariri, Hilwani, et al.
Published: (2006)

Effects of city-specific industry audit specialist and national industry audit specialist on audit quality and earnings conservatism, A case study of U.K. Public listed companies on London Stock Exchange
by: Peter, Mayola Wel
Published: (2017)

Does audit quality matters in Malaysian public sector auditing? / Aida Hazlin Ismail... [et al.]
by: Ismail, Aida Hazlin, et al.
Published: (2019)

The relationship between internal audit characteristic, audit committee characteristic and interaction between internal audit and audit committee on internal audit contribution / Hasnah Haron and Tong Chue Qun.
by: haron, Hasnah, et al.
Published: (2016)

The effect of audit quality on downward real earnings management: U.K. evidence
by: Lyu, Yu
Published: (2018)

A critical analysis of the independence of the interal audit function: evidence from Australia
by: Christopher, Joseph, et al.
Published: (2009)

An internal auditor's commitment to independence: influence of role theory and audit-based monitoring mechanisms / Zaini Ahmad
by: Ahmad, Zaini
Published: (2010)

Audit committee expertise on audit fees / Nurul Azlin Azmi, Fazrul Hanim Abd Sata and Norhidayah Abdullah
by: Azmi, Nurul Azlin, et al.
Published: (2012)

People and audit process attributes of audit quality: evidence from Malaysia / Noor Adwa Sulaiman, Suhaily Shahimi and Ranjit Kaur Nashtar Singh
by: Sulaiman, Noor Adwa, et al.
Published: (2019)

Audit committee effectiveness and earnings conservatism : an Australian analysis
by: Sultana, Nigar
Published: (2010)

Effectiveness of internal audit: ensuring public sector accountability and integrity / Nor Raihana Asmar Mohd Noor ...[et al.]
by: Mohd Noor, Nor Raihana Asmar, et al.
Published: (2017)

A conceptual study on the internal audit effectiveness in malaysian public sector agencies / Nor Raihana Asmar Mohd Noor and Noorhayati Mansor
by: Mohd Noor, Nor Raihana Asmar, et al.
Published: (2018)

Corporate governance, professional regulation and audit quality / Alan Kilgore
by: Kilgore, Alan
Published: (2007)

Key audit matters and investors’ reactions / Nor ‘Asyiqin Abu ...[et al.]
by: Abu, Nor ‘Asyiqin, et al.
Published: (2021)

Mandatory accounting compliance by Australian mineral resources firms: the affect of auditor independence and specialisation
by: Heniro, Joshua
Published: (2010)

PWDs accessibility audit: commercial complexes, Klang Valley, Malaysia / Ahmad Ezanee Hashim … [et al.]
by: Hashim, Ahmad Ezanee, et al.
Published: (2018)

The Effectiveness of Audit Committees and its Impact on Earnings Management: Empirical Evidence in UK Public Companies
by: ZHANG, HAN
Published: (2016)

Materiality judgments on audit opinions / Takiah Mohd. Iskandar
by: Mohd. Iskandar, Takiah
Published: (2003)

Earnings conservatism and audit committee financial expertise
by: Sultana, Nigar, et al.
Published: (2015)

Chinese auditors' views about independence and employer values
by: Fan, Ying, et al.
Published: (2012)

Public sector auditing: issues underlying the audit of public enterprise / Garan Ak Malina
by: Ak Malina, Garan
Published: (1991)

Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe
by: Nath, Nirmala, et al.
Published: (2006)

The use of clinical audit in farm animal veterinary practice in the UK
by: Waine, K.V.
Published: (2017)

Enhancing governance, accountability and transparency in islamic financial institutions : an examination into the audit of shari’a internal control system / Zurina Shafii and Supiah Salleh
by: Shafii, Zurina, et al.
Published: (2010)

Energy auditing and energy saving measure of the lighting systems in the UiTM engineering tower blocks / Mohd Fared Mohd Ali Ambran.
by: Mohd Aliambran, Mohd Fared
Published: (2009)

Effect of information technology success factors and governance on audit technology performance
by: Veerankutty, Farida
Published: (2018)

Audit committee, board of director characteristics and financial reporting quality
by: ZHU, HUIXIAN
Published: (2017)

The effectiness of internal audit in Malaysian public sector
by: Ahmad, Halimah@Nasibah, et al.
Published: (2009)

Tax Haven Use, the Pricing of Audit and Non-Audit Services, Suspicious Matters Reporting Obligations and Whistle Blower Hotline Facilities: Evidence from Australian Financial Corporations
by: Eulaiwi, Baban, et al.
Published: (2021)

Antipsychotic prescribing for vulnerable populations: a clinical audit at an acute Australian mental health unit at two-time points
by: McMillan, Sara S., et al.
Published: (2017)