The Effect of Non-Audit Services on Independent Auditor Judgment

Authors

  • Tim Kizirian Chico State University
  • Ruben Sargsyan Chico State University

Keywords:

business, economics research, Independent Auditor Judgment, Non-Audit Services, Sarbanes-Oxley

Abstract

This study examines the effects of non-audit services on auditors’ risk and materiality judgments. The results revealed a significantly negative association between non-audit services and auditors’ risk judgments, but only for services involving financial information system design and implementation. The auditors did not change their risk judgments for non-audit services with less audit relevance. Non-audit services had an insignificant effect on auditors’ materiality judgments. We conclude that non-audit services did not cause an inappropriate bias in auditor judgment.

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Published

2016-10-03

How to Cite

Kizirian, T., & Sargsyan, R. (2016). The Effect of Non-Audit Services on Independent Auditor Judgment. Journal of Business & Economics Research, 14(4). Retrieved from https://journals.klalliance.org/index.php/JBER/article/view/91

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Section

Articles