Non-Audit Service and Audit Independence: Evidences from Iran

Salehi, Mahdi

doi:10.5539/ijbm.v4n2p142

Cited by 5 publications

(5 citation statements)

References 36 publications

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“…The companies have increasingly turned to providing customers with far more profitable non audit services, and especially for the big firms, which some estimate now receive 30% to 40% of their revenues from non-audit services (Walker, 1999). Overall, many researchers argue that NAS weaken objectivity, as well as independence, whereas others found that there exists no association between NAS and audit quality (Frankel et al, 2002;Kilgore, 2007;Salehi, 2009). Defond et al, (2002) have observed that, researchers are concerned about two effects of NAS.…”

Section: Provision Of Non-audit Services (Nas)mentioning

confidence: 99%

Overview of Surrogates to Measure Audit Quality

Hussein¹,

Hanefah²

2013

IJBM

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After the collapse of Arthur Andersen in 2002, the auditing profession has faced increasing pressure from external parties to enhance and improve audit quality. These pressures led to a continued need to study the factors that affect audit quality. Until present, there is no agreement among researchers about the definition and factors of audit quality. To date, the issue of how audit quality is measured remains a matter of controversy and disagreement. Previous studies used alternatives to measure audit quality. This paper reviews both the arguments for and against for these studies. Although, the importance of these alternatives and its potential contribution on audit quality have been emphasized, they are not a justification to ignore audit characteristics that could have significant impact on audit quality. This paper contributes to audit literature and represents a brief overview of reviews both the arguments for and against of using audit quality alternatives in previous studies over the past 30 years. Thus it provides a basis for discussing several potentially rich factors for future research on audit quality.

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Section: Provision Of Non-audit Services (Nas)mentioning

confidence: 99%

Overview of Surrogates to Measure Audit Quality

Hussein¹,

Hanefah²

2013

IJBM

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“…Secondly, this study is also motivated by recent changes in professional standards related to auditor independence in Iran in a bid to increase our understanding of the similarities and differences compared to IFAC code of independence and other threats identified in the literature (Kosmala, 2007;Lee & Stone, 1995;Ramazani & Atani, 2010;Salehi & Husini, 2011). This study is also driven by the mixed, if not, conflicting results in the literature on threats to independence in Iran (MohammadRezaei, Mohd-Saleh, Jaffar, & Hassan, 2016;Salehi, 2009aSalehi, , 2009bSalehi et al, 2009a). As advanced by Salehi (2009a), there is yet no clear evidence on auditor independence in Iran.…”

Section: Introductionmentioning

confidence: 89%

Untitled

2020

AJBE

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In the past, the six units of BLRD have organized more than 50 annual international conferences on accounting, finance, management, marketing, law and economics. This annual international conference offers an opportunity for cross disciplinary presentations on all aspects of business, law and economics. This annual international conference offers an opportunity for cross disciplinary presentations on all aspects of business, law and economics.

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“…Accounting service can be any service, other than audit, provided by an accounting firm to a client. Public accounting firms expanded the scope of their services to include corporate and individual tax planning, internal audit outsourcing and consulting related to mergers and acquisitions, information system (Salehi, 2009). It is argued by many researchers that it is more economical for accounting firms to provide other additional services to their clients, since the auditor has a good knowledge of their client's business (Islam, Karim and Van-Zijil, 2005).…”

Section: Accounting Servicesmentioning

confidence: 99%

“…Accountants provide variety of services aimed at meeting the needs of their clients. Okezie (2008), Alabede (2009), Salehi (2009), Salehi and Naghilo (2009), Salehi and Moradi (2010), Appah (2011) stated that accounting firms provides a variety services that include taxation, auditing, book-keeping, valuation, actuarial, human resources, financial information systems designs and implementation etc. Hence, Alabede (2009) argues that the application of marketing concept will no doubt enhance the satisfaction of accounting clients and subsequently the performance of accounting firms.…”

Section: Introductionmentioning

confidence: 99%

Marketing Mix and the Provision of Accounting Services in Nigeria

Ebimobowei¹,

Ekankumo²

2012

AJBMR

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This study examines marketing mix and the provision of accounting services in the Niger Delta of Nigeria. To achieve this objective, data was collected from primary and secondary sources. The secondary sources were from scholarly books and journals while the primary source involved a well structured questionnaire of three sections of sixty five items with an average reliability of 0.84. The data collected from the questionnaire were analyzed using relevant diagnostics tests and multiple regression models. The result revealed that marketing mix variables were positively correlated (0.05) to the provision of accounting services by professional accounting firms. Hence, the paper concludes that the application of relevant marketing mix variables of price, place, promotion and product contributes to the provision of accounting services. Relevant recommendations were provided that would enhance the marketing skills of professional accountants for efficient and effective service delivery to their clients were made. These includes; professional accountants need to expand their knowledge of marketing management; the syllabus of accounting programmes for professional and tertiary institutions should be reviewed to include courses in marketing management to enable students obtain knowledge of marketing; relevant professional accountancy bodies in Nigeria should also include marketing management as part of their training programmes.

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Non-Audit Service and Audit Independence: Evidences from Iran

Cited by 5 publications

References 36 publications

Overview of Surrogates to Measure Audit Quality

Overview of Surrogates to Measure Audit Quality

Untitled

Marketing Mix and the Provision of Accounting Services in Nigeria

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