Purpose – This study seeks to examine whether there are differences between companies that purchase either recurring or non‐recurring audit services and those that do not, and whether auditors discount their audit fees for either type of non‐audit service. Design/methodology/approach –...

Purpose – The accounting profession has argued strongly against claims that the provision of non‐audit services to audit clients leads to impaired auditor independence, instead claiming that the joint provision of non‐audit services and audit services creates knowledge spillovers that lead...

Purpose – The accounting profession has argued strongly against claims that the provision of non-audit services to audit clients leads to impaired auditor independence, instead claiming that the joint provision of non-audit services and audit services creates knowledge spillovers that lead to...

Purpose – This study seeks to examine whether there are differences between companies that purchase either recurring or non-recurring audit services and those that do not, and whether auditors discount their audit fees for either type of non-audit service. Design/methodology/approach – The...