RT Journal Article
T1 The impact of auditor-provided non-audit services on audit quality: A review of the archival literature
A1 Quick, Reiner
A1 Sánchez-Toledano, Daniel David
A1 Sánchez-Toledano, Joaquín Ignacio
K1 Auditoría
K1 Contabilidad
K1 Informes de auditoría
AB The paper gives an overview of the results of a structuredliterature review. It covers archival studies on the relationshipbetween non-audit services (NAS) fees and factual as well asperceived audit quality published in journals included inthe accounting subject category of the SCImago Journal Ranking. Italso includes a critical evaluation of the research methods appliedin prior research and offers avenues for future research.The provision of NAS to audit clients creates threats to auditorindependence. Consequently, regulators have focused onthe simultaneous provision of audit and NAS for many years andrestricted it over time. This paper aims to assess which regulatoryactions are justified in light of related archival research findings.Overall, prior research does not clearly prove a negative impact ofnon-audit services on factual audit quality. However, itdemonstrates a negative relationship between non-audit fees andaudit quality perceptions. Moreover, it also reveals that taxconsulting fees are less problematic.
PB Virtus Interpress
YR 2023
FD 2023
LK https://hdl.handle.net/10630/40810
UL https://hdl.handle.net/10630/40810
LA eng
NO Quick, R., Sánchez Toledano, D., & Sánchez Toledano, J. (2023). The impact of auditor-provided nonaudit services on audit quality: A review of the archival literature. Corporate Ownership & Control, 20(2), 93–112. https://doi.org/10.22495/cocv20i2art8
DS RIUMA. Repositorio Institucional de la Universidad de Málaga
RD 20 ene 2026