The impact of non-audit services on auditor independence and audit quality: risks, regulations, and ethical considerations
The granting of non-audit services (NAS) has been regarded as a controversial area for audit firms in respect to how it might influence their independence and the quality of auditing. Some claim that NAS enables positive spillovers and therefore enhances the quality of audits, whereas others contend...
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| Main Authors: | , |
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| Format: | Article |
| Language: | en |
| Published: |
Faculty of Accountancy, Universiti Teknologi MARA (UiTM) Cawangan Kelantan
2025
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/125151/1/125151.pdf https://ir.uitm.edu.my/id/eprint/125151/ |
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