There is escalating awareness in recent years of the importance of corporate governance (CG) in ensuring sound financial reporting and preventing fraud. The audit serves as a monitoring device and is thus part of the CG mosaic. The objective of this paper is to evaluate the impact of audit (i.e....

The issue of whether audit firms should provide non-audit services to their audit clients generates a wide range of views ranging from calls for a total prohibition on the provision of such services to claim that no evidence that providing the services impairs independence. For this we have made...