Joint Provision of Non-audit Services to Audit Clients: Empirical Evidences from India
Executive Summary The provision of non-audit services (NAS) by an incumbent auditor has remained a highly contentious issue. One school argues that the joint provision does not impair an auditor’s independence. Instead, it reduces total costs, enhances the ability to detect material misstatements, i...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
SAGE Publishing
2021-09-01
|
| Series: | Vikalpa |
| Online Access: | https://doi.org/10.1177/02560909211041796 |