Executives in Europe have significantly expanded their role in operations - in parallel to their strategic leadership. At the same time, they need to make decisions faster than in the past. In these demanding times, a redesigned Business Intelligence (BI) should support managers in their new...

Purpose – The aim of the present paper is to examine the impact of agency costs on the demand for non-audit services (NAS) in Germany. Design/methodology/approach – This study uses data from German listed companies to test whether audit clients vary their purchases of NAS according to agency...