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...

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...