Tag Archives: non-audit

How is the Audit Market Affected by Characteristics of the Non-Audit Services Market

By | July 20, 2021

Researchers, regulators, and practitioners have long-standing concerns about the negative effects of non-audit services (NAS) on audit quality. On the one hand, payments for NAS by client firms can impair auditor independence and motivate auditors to ignore client deficiencies. On the other hand, knowledge transfer across audit and NAS employees at the same firm can… Read More »