Non-audit services and auditor independence
Metadatos
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Metadatos
Título
Non-audit services and auditor independenceAutoría
Tutor/Supervisor; Universidad.Departamento
Gill de Albornoz Noguer, Belén; Universitat Jaume I. Departament de Finances i ComptabilitatFecha de publicación
2018-07-09Editor
Universitat Jaume IResumen
This article explores the existing literature about the relation between auditor independence and the provision of non-audit services (NAS), which is one of the main threats to auditors’ objectivity. For this, some ... [+]
This article explores the existing literature about the relation between auditor independence and the provision of non-audit services (NAS), which is one of the main threats to auditors’ objectivity. For this, some important limitations to maintain independence are described, such as the Sarbanes-Oxley Act of 2002 and the Securities and Exchange Commission (SEC) Rules implemented in the US. Also, regulation in different jurisdictions of providing NAS is explained, focusing on the Spanish regulation. Regarding the pros and cons of the provision of NAS, these services can improve audit quality by generating knowledge spillovers but they can also reduce auditor independence due to client pressure and the creation of an economic bond between the incumbent auditor and the client. Finally, there is no clear evidence that the provision of NAS has a negative impact on auditor independence and audit quality. [-]
Palabras clave / Materias
Descripción
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2017/2018
Tipo de documento
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