Article2012

Non‐Audit Services and Auditor Independence in the 2007 Italian Regulatory Environment

23 citations0/0 files storedInternational Journal of Auditing

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Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting Corporate Governance and Financial Management

Abstract

This paper analyzes the first‐time application of mandatory disclosure in annual reports of audit and non‐audit fees in the Italian context. This information can give the readers of financial statements an indication of auditor independence (in appearance). An empirical analysis is conducted on year 2007 annual reports of 239 Italian listed companies. The main research objectives are as follows: (1) to provide a comprehensive description of the relative level of non‐audit fees; and (2) to investigate the relation between non‐audit services (NAS) and the opinion expressed in the audit report.

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1999Sorting Things Out 1999The Audit Society: Rituals of Verification 1998The Audit Society: Rituals of Verification 1981Auditor independence, ‘low balling’, and disclosure regulation 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence 1984Auditing, Consulting, and Auditor Independence 2004Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance

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