Non-audit services and perceived auditor's independence: empirical evidence from an emerging market
by Ibrahim El-Sayed Ebaid
International Journal of Business Governance and Ethics (IJBGE), Vol. 6, No. 2, 2011

Abstract: This study examines the impact of joint provision of audit and non-audit services on investors' perceptions of auditor independence in Egypt as one of emerging markets. The findings of the study reveal that investors' perceptions of auditor independence, reliability of financial statements and investment decision are lower when auditor provides both audit and non-audit services compared to the situation in which auditor provides audit service only. The findings also reveal that investors' perceptions of auditor independence, reliability of financial statements and investment decision are lower when non-audit services are provided by the same staff performing financial statements audit.

Online publication date: Sun, 08-May-2011

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Business Governance and Ethics (IJBGE):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com