Articlegreen2001

The association between non-audit services and the propensity of going concern qualifications: Implications for audit independence

33 citations0/0 files storedAsia-Pacific Journal of Accounting & Economics

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Auditing, Earnings Management, Governance Financial Distress and Bankruptcy Prediction Corporate Governance and Financial Management

Abstract

This study1 examines the association between non-audit fees (NAS) fees as a proportion of total fees (PROPNAS) and auditors' propensity to issue a going concern qualification to clients facing imminent bankruptcy. Clients generating higher (lower) PROPNAS are expected to be less likely (more likely) to receive a going concern qualification in the year immediately preceding bankruptcy. The results of the study, using a small sample of 49 bankrupt Australian companies, are consistent with the hypothesised association between PROPNAS and the propensity of a going concern qualification. Implications of the results for auditor independence are discussed. © City University of Hong Kong.

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References

1981Auditor size and audit quality 1984Auditing, Consulting, and Auditor Independence 1984The effect of audit firm size on audit prices 1992Logit Modeling 1987CURRENT TECHNIQUES IN BANKRUPTCY PREDICTION 1993Audit effort, audit fees, and the provision of nonaudit services to audit clients 1980An Investigation into Auditors' Continuity and Related Qualification Judgments 1997The Provision of Nonaudit Services by Accounting Firms to their Audit Clients*

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2011Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions 2009Review of empirical research on rotation and non-audit services: auditor independence in fact vs. appearance 2016Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research 2011Takeover premiums and the perception of auditor independence and reputation

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