the same network of CPA firms, provide one the external audit and the other the non-audit services. Dependent variables of … division of labour within the accounting profession, the better is the solution for the joint provision of services dilemma. …Providing jointly external audit and non-audit services to the same client-company remains a major dilemma for the …

This study investigates whether the provision of non-audit services (NAS) is associated with accounting quality and … whether political connection moderates the relationship between the NAS and accounting quality. The sample includes 2,245 firm … accounting quality. We find that provision of high NAS leads to low accounting quality, exhibited by high discretionary accruals …