A Survey of the Impact of Audit and the Same Time non-audit (Accounting, Managing and Consulting) Services on Auditor Independence

Authors

Abstract

Considering companies increasing growth, non-auditing services execution has nowadays gained some significant advantages which encourage auditing institutes to tend to conduct auditing services besides non-auditing services.
Non-auditing services presentation creates a financial dependence to owner, the execution of these services along with auditing services may be a threat to auditor independency, therefore, in this paper we study the effect of simultaneous presentation of accounting, consulting and managing services along with auditing services on auditor independency.
This is a survey research paper which involves academic people (professors, master and PhD accounting students) and Tehran stock exchange analyzers. Maximum error method was used for obtaining sample volume and desired sample volume of 130 obtained. Questionnaires were distributed for gathering required data and at last 126 questionnaires were accepted. Proportion test was executed for hypotheses testing.
According to acquired results from this study, from academic people and analyzers' view, simultaneous presentation of accounting and managing services along with auditing services affects auditor independency and could stroke it, but simultaneous presentation of consulting services along with auditing services has no threat for independency.

Keywords

References

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Empirical Research in Accounting
Volume 1, Issue 1 - Serial Number 1
October 2011
Pages 63-78

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History

  • Receive Date: 26 July 2012
  • Revise Date: 29 January 2021
  • Accept Date: 14 May 2013

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