Change search
ReferencesLink to record
Permanent link

Direct link
Non-audit services and audit quality: evidence from private firms
BI Norwegian Business School, Oslo, Norway.
2013 (English)In: The European Accounting Review, ISSN 0963-8180, E-ISSN 1468-4497, Vol. 22, no 2, 337-366 p.Article in journal (Refereed) Published
Abstract [en]

The purpose of this study is to examine the relationship between audit quality in private firms and the provision of non-audit services (NAS) an issue that has rarely been considered in prior research. The threats to auditor independence are different in private firms compared to public firms. The same is true of the opportunities to use the same knowledge for audit and for NAS. Therefore, the effect of the provision of NAS on audit quality is also likely to be different. In this study, audit quality is measured by discretionary accruals, as well as by managers' perceptions of the extent to which the audit improves accounting quality. The regression analysis is based on 420 surveyed private firms in Sweden and suggests that audit quality is positively associated with NAS in general and accounting services in particular. The findings indicate that the joint provision of audit and NAS do not necessarily result in impaired auditor independence, but rather support the existence of knowledge spillover between the services.

Place, publisher, year, edition, pages
Routledge, 2013. Vol. 22, no 2, 337-366 p.
National Category
Business Administration
Research subject
Business Studies
URN: urn:nbn:se:umu:diva-88600DOI: 10.1080/09638180.2012.706398ISI: 000318868700004OAI: diva2:716441
Available from: 2014-05-09 Created: 2014-05-09 Last updated: 2014-05-21Bibliographically approved

Open Access in DiVA

No full text

Other links

Publisher's full text

Search in DiVA

By author/editor
Svanström, Tobias
In the same journal
The European Accounting Review
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Altmetric score

Total: 76 hits
ReferencesLink to record
Permanent link

Direct link