Abstract
The auditor may provide numerous services to their clients covering audit and non-audit
services (NAS). These services have been considered as a combination of services
offering varying results for client firms. The mixed results reported by past studies in
measuring the relation between NAS and auditor independence had generated the need of
further investigation. Moreover, the dearth of literary evidence from a developing country
like Pakistan also created a need for such a study. Considering the gaps left unaddressed
in past studies, the current study aims at investigating the possible relationship between
NAS and auditor independence.
Data of the study was collected from three stakeholders of audit (i.e. accountants, finance
managers, and internal auditors). Data collected through the questionnaire proved that
various respondent groups have different opinions about the said relationship. It was
observed that NAS were believed to have positive, negative and no effects on auditor
independence. Moreover, occupational level, experience and educational level of the
respondents was also observed to have significant bearing on the opinion about NAS and
auditor independence relationship.
The changing dynamics of the audit profession with abridged trust in its services, caused
by NAS, have created the need for investigation focusing on views of various
stakeholders of such services. This study attempts to provide empirical evidence on the
varied perspectives.
Muhammad Ramzan, Ishfaq Ahmed, Abdul Rafay. (2020) Is Auditor Independence Influenced by Non-Audit Services? A Stakeholders’ Viewpoint, Pakistan Journal of Commerce and Social Sciences, Volume 14, Issue 1.
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