ISSN: 2225-8329
Open access
This research examines auditors’ perceptions on the provision of non-audit services (NAS) to audit clients towards auditor independence and audit quality. It is a descriptive study that mainly investigates whether auditors perceive the provision of NAS to impair their independence, enhances audit quality, or whether it has no effect on auditor independence. This research utilized a questionnaire that was sent to external auditors that are currently working in public accounting firms in Indonesia. Seventeen auditors responded to the online survey. It was found that auditors somewhat perceive the provision of NAS to impair their independence, as well as enhance audit quality. In addition, they disagree that it has no effect on independence. Moreover, this study found no significant difference in auditors’ perception when gender, working experience, position, educational background, the experience of NAS provision, and age group were considered.
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To cite this article: Tansuria, B. I. (2020). Non-Audit Service Provision and Its Effect on Auditors’ Independence and Audit Quality, International Journal of Academic Research in Accounting, Finance and Management Sciences 10 (2):289-294.
Copyright: © 2020 The Author(s)
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