Wang, Si Wen Stacey; Hay, David - In: Journal of accounting & management information systems … 12 (2013) 2, pp. 235-262
Non-audit services provided by auditors to their audit clients continue to be a controversial issue around the world …. While research evidence has not usually shown that auditors lose their independence when providing non-audit services, the … a relationship between non-audit services and the loss of independence for publicly listed New Zealand companies in 2011 …
