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The purpose of this study is to examine evidence in respect of the view of auditors, accountants, investors and providers of finance's (banks) on non-audit services and their effect on the independence of auditors; whether independence of the audit firms is affected through carrying out non-aud...

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Bibliographic Details
Main Authors: محمد رضا نیکبخت, حسین مهربانی
Format: Article
Language:fas
Published: University of Tehran 2006-08-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Firms
Non Audit Fees and Auditor Independence
Non Audit Services
Online Access:https://acctgrev.ut.ac.ir/article_18486_5d57decc80ed341252c63c73c76bcf43.pdf
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spelling doaj-76aac2c130424a8aa36d1c92eae72fd52020-11-24T21:19:23Zfas University of Tehranبررسی‌های حسابداری و حسابرسی2645-80202645-80392006-08-0113218486-محمد رضا نیکبختحسین مهربانیThe purpose of this study is to examine evidence in respect of the view of auditors, accountants, investors and providers of finance's (banks) on non-audit services and their effect on the independence of auditors; whether independence of the audit firms is affected through carrying out non-audit services, and if so, what type of services would have a negative effect on the independence of auditors. Non-audit fees and their effect on the independence of auditor is also examined. Finally, this study is trying to provide guidance for the standard-setters in disallowing or limiting certain non-audit services, and the amount of such fees.https://acctgrev.ut.ac.ir/article_18486_5d57decc80ed341252c63c73c76bcf43.pdfFirmsNon Audit Fees and Auditor IndependenceNon Audit Services
collection DOAJ
language fas
format Article
sources DOAJ
author محمد رضا نیکبخت
حسین مهربانی
spellingShingle محمد رضا نیکبخت
حسین مهربانی
-
بررسی‌های حسابداری و حسابرسی
Firms
Non Audit Fees and Auditor Independence
Non Audit Services
author_facet محمد رضا نیکبخت
حسین مهربانی
author_sort محمد رضا نیکبخت
title -
title_short -
title_full -
title_fullStr -
title_full_unstemmed -
title_sort -
publisher University of Tehran
series بررسی‌های حسابداری و حسابرسی
issn 2645-8020
2645-8039
publishDate 2006-08-01
description The purpose of this study is to examine evidence in respect of the view of auditors, accountants, investors and providers of finance's (banks) on non-audit services and their effect on the independence of auditors; whether independence of the audit firms is affected through carrying out non-audit services, and if so, what type of services would have a negative effect on the independence of auditors. Non-audit fees and their effect on the independence of auditor is also examined. Finally, this study is trying to provide guidance for the standard-setters in disallowing or limiting certain non-audit services, and the amount of such fees.
topic Firms
Non Audit Fees and Auditor Independence
Non Audit Services
url https://acctgrev.ut.ac.ir/article_18486_5d57decc80ed341252c63c73c76bcf43.pdf
_version_ 1726005690908016640

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