Purpose – For more than 25 years auditing research has examined whether knowledge spillovers or synergies exist from the joint provision of audit and non-audit services as well as whether the audit client benefits from knowledge spillovers. However, empirical evidence on knowledge spillover...

Purpose – For more than 25 years auditing research has examined whether knowledge spillovers or synergies exist from the joint provision of audit and non‐audit services as well as whether the audit client benefits from knowledge spillovers. However, empirical evidence on knowledge spillover...