This paper attempts to investigate the effects of the prohibition of certain non-audit services on the independence of the auditor and based on personal in-depth interviews with the Big 4 auditing firms that are affiliated with local accounting firms in Bangladesh. The approach selected for this...

This study aims to investigate the impact of Section 201 of SOX on auditor independence through audit fees and audit opinions. This study also identifies the difference of audit opinions before and after SOX, which may signal an increase in auditor independence. Results show that after...