Non-Audit Service and Audit Independence: Evidences from Iran

Mahdi Salehi

Abstract


From recent years on, because of several reasons independence of auditor became undermined, so far some factors recognized that which impair independence, especially non-audit service so, in this condition may appear to affect to independence. The results of this study show that shareholders strongly agree that providing NAS by external auditors to the same clients strongly negatively affect to audit independence.

Full Text: PDF DOI: 10.5539/ijbm.v4n2p142

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International Journal of Business and Management   ISSN 1833-3850 (Print)   ISSN 1833-8119 (Online)

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