The provision of non-audit services by auditors to their clients has been a matter of concern to stakeholders for many years. One issue is whether audit firms cut their audit fees to get access to consulting work. This may lead to poor quality audit work or giving in to client pressure....

Purpose – This study seeks to examine whether there are differences between companies that purchase either recurring or non-recurring audit services and those that do not, and whether auditors discount their audit fees for either type of non-audit service. Design/methodology/approach – The...

Purpose – This study seeks to examine whether there are differences between companies that purchase either recurring or non‐recurring audit services and those that do not, and whether auditors discount their audit fees for either type of non‐audit service. Design/methodology/approach –...