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Iranian Angle to Non-Audit Services: Some Empirical Evidence

Listed author(s):
  • Mahdi Salehi

    (Ferdowsi University of Mashhad, Iran)

  • Mehdi Moradi

    (Ferdowsi University of Mashhad, Iran)

Registered author(s):

    The purpose of this paper is to show different Iranian accountants’ as well shareholders’ ideas on Non-audit services and their effects on audit independence in Iran. In other words, in this paper the authors have attempted to deal with this question: does providing non-audit services by an Iranian auditor impair audit independence? And in order to gather usable data a suitable questionnaire was designed and developed. The results of this study show that the participants strongly believe that non-audit services may impair audit independence. It is interesting to note that, although the auditors offer to clients non-audit services, they believe that offering such services leads to audit independence being questionable. Further, the result reveals that literate participants moderately agree that NAS has a negative effect on audit independence, however illiterate participants strongly agree that NAS has a negative affect on audit independence. This paper is the first paper which includes two groups of participants: the first group is auditors in general, or we can call them academiciana with pretensions to having auditing literacy and the second group is non- academician, including stakeholders who may not have auditing literacy skills. This may useful for future studies regarding the non-audit service and its effect on audit independence.

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    Article provided by University of Primorska, Faculty of Management Koper in its journal Managing Global Transitions.

    Volume (Year): 8 (2010)
    Issue (Month): 2 ()
    Pages: 123-144

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    Handle: RePEc:mgt:youmgt:v:8:y:2010:i:2:p:123-144
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