Browsing COFIN_Articles by Keyword "Audit fees/non-audit fees"
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Auditor independence, joint determination of audit and non-audit fees and the incidence of qualified audit reports
Universidad de los Andes. Facultad de Administración (2009)The aim of this study is to examine whether the provision of non-audit services by the incumbent auditor compromises auditor independence in a low litigation risk environment such as in the case of Spain, where the audit ...