Hay, David; Knechel, Robert; Li, Vivian - In: Journal of Business Finance & Accounting 33 (2006-06) 5-6, pp. 715-734
This paper examines evidence in New Zealand about whether auditors providing more non-audit services are less independent. Three sets of tests are used to address the issue. The first examines whether there is a relation between non-audit fees and audit fees, the second examines whether there is...