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| Author: | Ezzamel, M. Gwilliam, D.R. Holland, K.M. |
| Title: | The relationship between categories of non-audit services and audit fees: Evidence from UK companies |
| Journal: | International Journal of Auditing
2002 : MAR, VOL. 6:1, p. 13-35 |
| Index terms: | Auditing Companies Service United Kingdom Europe |
| Language: | eng |
| Abstract: | Using survey data, the paper examines the relationship between various categories of non-audit services and audit fees. Compared to previous research, a more refined classification of non-audit services is used both for incumbent and non-incumbent auditors, and control for the existence of an internal audit function and basis of disclosure. The results suggest that the relationship btw. levels of audit fees and non-audit services varies by category of non-audit service. These results support explanations of the positive association btw. fees paid for non-audit services and audit fees in terms either of client specific differences, e.g. organisational complexity. |
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