Iranian Angle to Non-Audit Services: Some Empirical Evidence

Mahdi Salehi and Mehdi Moradi
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Mahdi Salehi: Ferdowsi University of Mashhad, Iran
Mehdi Moradi: Ferdowsi University of Mashhad, Iran

Managing Global Transitions, 2010, vol. 8, issue 2, 123-144

Abstract: The purpose of this paper is to show different Iranian accountants’ as well shareholders’ ideas on Non-audit services and their effects on audit independence in Iran. In other words, in this paper the authors have attempted to deal with this question: does providing non-audit services by an Iranian auditor impair audit independence? And in order to gather usable data a suitable questionnaire was designed and developed. The results of this study show that the participants strongly believe that non-audit services may impair audit independence. It is interesting to note that, although the auditors offer to clients non-audit services, they believe that offering such services leads to audit independence being questionable. Further, the result reveals that literate participants moderately agree that NAS has a negative effect on audit independence, however illiterate participants strongly agree that NAS has a negative affect on audit independence. This paper is the first paper which includes two groups of participants: the first group is auditors in general, or we can call them academiciana with pretensions to having auditing literacy and the second group is non- academician, including stakeholders who may not have auditing literacy skills. This may useful for future studies regarding the non-audit service and its effect on audit independence.

Keywords: auditor; independence; non-audit services; Iran (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (1)

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